https://www.taxtmi.com/forum/issue?id=120561 Where a bank guarantee is issued by a provider located outside India and the recipient is in India, the transaction is treated as an import of service with the place of supply at the recipient's location; consequently, the Indian recipient is liable to discharge IGST under the reverse charge mechanism, subject to the presence of consideration for the guarantee. en-us Thu, 23 Oct 2025 03:05:35 +0530 Fri, 24 Oct 2025 05:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120561 Where a bank guarantee is issued by a provider located outside India and the recipient is in India, the transaction is treated as an import of service with the place of supply at the recipient's location; consequently, the Indian recipient is liable to discharge IGST under the reverse charge mechanism, subject to the presence of consideration for the guarantee. Discussion-Forum GST Thu, 23 Oct 2025 03:05:35 +0530 https://www.taxtmi.com/forum/issue?id=120561