Consulting Services by Local Engineers to OPTCL Not Considered Import Under IGST Act, GST Registration Required.

Consulting Services by Local Engineers to OPTCL Not Considered Import Under IGST Act, GST Registration Required. https://www.taxtmi.com/highlights?id=56015 Requirement of GST registration - import of services or not - place of supply - Supply of consulting services through sub-station Engineer/ expert of the applicant to OPTCL is not import of service within the meaning of section 2 (11) of the IGST Act. The Engineer/expert belonging to the applicant should be treated as a supplier located in India, and made liable to pay GST, the place of supply being determined in terms of section 12 (2) (a) of the IGST Act - AAR en-us Wed, 23 Dec 2020 15:36:33 +0530 Wed, 23 Dec 2020 15:36:33 +0530 TaxTMI RSS Generator Consulting Services by Local Engineers to OPTCL Not Considered Import Under IGST Act, GST Registration Required. https://www.taxtmi.com/highlights?id=56015 Requirement of GST registration - import of services or not - place of supply - Supply of consulting services through sub-station Engineer/ expert of the applicant to OPTCL is not import of service within the meaning of section 2 (11) of the IGST Act. The Engineer/expert belonging to the applicant should be treated as a supplier located in India, and made liable to pay GST, the place of supply being determined in terms of section 12 (2) (a) of the IGST Act - AAR Highlights GST Wed, 23 Dec 2020 15:36:33 +0530 https://www.taxtmi.com/highlights?id=56015