https://www.taxtmi.com/forum/issue?id=117664 Repairs performed in India on imported goods with repair costs recovered from the foreign supplier raise whether the place of supply is India-yielding CGST and SGST-or whether the recovery is a mere reimbursement not constituting an import of service. The legal characterisation turns on whether consideration from the non resident amounts to payment for services and on the contractual allocation of supplier and recipient roles, which together determine whether IGST or CGST+SGST applies. en-us Mon, 29 Nov 2021 11:46:10 +0530 Thu, 23 Jan 2025 15:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117664 Repairs performed in India on imported goods with repair costs recovered from the foreign supplier raise whether the place of supply is India-yielding CGST and SGST-or whether the recovery is a mere reimbursement not constituting an import of service. The legal characterisation turns on whether consideration from the non resident amounts to payment for services and on the contractual allocation of supplier and recipient roles, which together determine whether IGST or CGST+SGST applies. Discussion-Forum GST Mon, 29 Nov 2021 11:46:10 +0530 https://www.taxtmi.com/forum/issue?id=117664