https://www.taxtmi.com/article/detailed?id=12614 A recent High Court ruling applied Notification 10/2017 under Section 5(3) of the IGST Act to hold an Indian registered recipient liable under the reverse charge mechanism for services supplied from a non taxable territory. The article argues that Section 13(5)'s place of supply outside India means the transaction cannot be an import of service or a taxable supply under Section 7(1)(b), and thus a notification cannot create tax liability absent the statutory threshold that the transaction qualify as a supply. en-us Fri, 17 May 2024 08:44:06 +0530 Fri, 17 May 2024 08:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12614 A recent High Court ruling applied Notification 10/2017 under Section 5(3) of the IGST Act to hold an Indian registered recipient liable under the reverse charge mechanism for services supplied from a non taxable territory. The article argues that Section 13(5)'s place of supply outside India means the transaction cannot be an import of service or a taxable supply under Section 7(1)(b), and thus a notification cannot create tax liability absent the statutory threshold that the transaction qualify as a supply. Articles Goods and Services Tax - GST Fri, 17 May 2024 08:44:06 +0530 https://www.taxtmi.com/article/detailed?id=12614