https://www.taxtmi.com/caselaws?id=385926 The AAR, Madhya Pradesh ruled that the Directorate of Skill Development must pay IGST under reverse charge mechanism for consulting services imported from non-taxable territory. The Authority held that the applicant's activities constitute business/profession under Section 2(17) of CGST Act, and since services were imported for business purposes, exemption under Notification 9/2017-Integrated Tax (Rate) would not apply. The place of supply provisions under Section 5(3) of IGST Act read with relevant notifications make the recipient liable to pay tax on reverse charge basis for imported services used in business activities. en-us Thu, 18 Jul 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385926 The AAR, Madhya Pradesh ruled that the Directorate of Skill Development must pay IGST under reverse charge mechanism for consulting services imported from non-taxable territory. The Authority held that the applicant's activities constitute business/profession under Section 2(17) of CGST Act, and since services were imported for business purposes, exemption under Notification 9/2017-Integrated Tax (Rate) would not apply. The place of supply provisions under Section 5(3) of IGST Act read with relevant notifications make the recipient liable to pay tax on reverse charge basis for imported services used in business activities. Case-Laws GST Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385926