https://www.taxtmi.com/caselaws?id=439201 The AAAR Maharashtra ruled that payments made by the appellant to IVL Sweden for consultancy support services are liable for IGST under reverse charge mechanism. The authority determined that IVL India was the primary consultant providing services to MCGM, with IVL Sweden acting as guarantor and support provider. Since the service recipient was located in India and supplier abroad, the place of supply was India under Section 13 of IGST Act 2017. The support services constituted import of services, making them taxable under Entry 1 of Notification 10/2017-I.T. (Rate). The appeal was rejected. en-us Mon, 05 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439201 The AAAR Maharashtra ruled that payments made by the appellant to IVL Sweden for consultancy support services are liable for IGST under reverse charge mechanism. The authority determined that IVL India was the primary consultant providing services to MCGM, with IVL Sweden acting as guarantor and support provider. Since the service recipient was located in India and supplier abroad, the place of supply was India under Section 13 of IGST Act 2017. The support services constituted import of services, making them taxable under Entry 1 of Notification 10/2017-I.T. (Rate). The appeal was rejected. Case-Laws GST Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439201