https://www.taxtmi.com/caselaws?id=301196 The AAAR Maharashtra ruled on GST liability for e-goods transactions involving cloud servers and foreign suppliers. The authority condoned a 20-day delay in filing the appeal. It held that purchasing e-goods from foreign suppliers constitutes import of services under OIDAR provisions, attracting IGST under reverse charge mechanism regardless of cloud storage location outside India. For supplies to Indian customers paying in rupees, GST is leviable as the place of supply is India based on recipient location. The classification as services under SAC 998439 was upheld. However, the authority declined to determine export treatment for foreign customer transactions, stating case-by-case factual evaluation of seven prescribed conditions under Section 13(12) IGST Act is required. en-us Tue, 16 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301196 The AAAR Maharashtra ruled on GST liability for e-goods transactions involving cloud servers and foreign suppliers. The authority condoned a 20-day delay in filing the appeal. It held that purchasing e-goods from foreign suppliers constitutes import of services under OIDAR provisions, attracting IGST under reverse charge mechanism regardless of cloud storage location outside India. For supplies to Indian customers paying in rupees, GST is leviable as the place of supply is India based on recipient location. The classification as services under SAC 998439 was upheld. However, the authority declined to determine export treatment for foreign customer transactions, stating case-by-case factual evaluation of seven prescribed conditions under Section 13(12) IGST Act is required. Case-Laws GST Tue, 16 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301196