https://www.taxtmi.com/caselaws?id=305398 AAAR Odisha condoned six-day delay in filing application due to COVID-19 difficulties. The original advance ruling was set aside as contract circumstances changed after termination on 04.03.2021. For consultancy services rendered by Japanese company to Indian recipient, AAAR held place of supply is India under Section 13(2) IGST Act 2017. Services fall under reverse charge mechanism per Notification 10/2017-Integrated Tax(Rate), making Indian recipient liable for tax payment on reverse charge basis. en-us Thu, 08 Apr 2021 00:00:00 +0530 Fri, 28 Mar 2025 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305398 AAAR Odisha condoned six-day delay in filing application due to COVID-19 difficulties. The original advance ruling was set aside as contract circumstances changed after termination on 04.03.2021. For consultancy services rendered by Japanese company to Indian recipient, AAAR held place of supply is India under Section 13(2) IGST Act 2017. Services fall under reverse charge mechanism per Notification 10/2017-Integrated Tax(Rate), making Indian recipient liable for tax payment on reverse charge basis. Case-Laws GST Thu, 08 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305398