https://www.taxtmi.com/caselaws?id=303509 The AAAR, MP held that services received by appellant from a non-taxable territory provider under reverse charge mechanism qualify for GST exemption. The services, relating to functions under Article 243G of the Constitution, fall within entry 3 of notification 9/2017 IGST (Rate) and are exempt from GST. Under section 5(3) of IGST Act 2017, the appellant becomes a supplier through reverse charge provisions, making it a case of "no supply" under notification 11/2017 IGST (Rate), thereby exempting the transaction from GST liability. en-us Tue, 14 Jan 2020 00:00:00 +0530 Sat, 15 Mar 2025 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303509 The AAAR, MP held that services received by appellant from a non-taxable territory provider under reverse charge mechanism qualify for GST exemption. The services, relating to functions under Article 243G of the Constitution, fall within entry 3 of notification 9/2017 IGST (Rate) and are exempt from GST. Under section 5(3) of IGST Act 2017, the appellant becomes a supplier through reverse charge provisions, making it a case of "no supply" under notification 11/2017 IGST (Rate), thereby exempting the transaction from GST liability. Case-Laws GST Tue, 14 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303509