https://www.taxtmi.com/caselaws?id=413315 The court ruled that GSPC (J) is liable to pay IGST on the import of services from ANP under the Reverse Charge Mechanism. The payment made pursuant to the Deed of Settlement and Release qualifies as a supply of service under GST regulations, falling within the GST era. As ANP is in a non-taxable territory and GSPC (J) is in a taxable territory, the GST liability rests with GSPC (J) as the recipient of the service. The time of supply is determined as the date of payment of the settlement amount. en-us Mon, 06 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413315 The court ruled that GSPC (J) is liable to pay IGST on the import of services from ANP under the Reverse Charge Mechanism. The payment made pursuant to the Deed of Settlement and Release qualifies as a supply of service under GST regulations, falling within the GST era. As ANP is in a non-taxable territory and GSPC (J) is in a taxable territory, the GST liability rests with GSPC (J) as the recipient of the service. The time of supply is determined as the date of payment of the settlement amount. Case-Laws GST Mon, 06 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413315