WHERE THE BENEFIT FLOWS, GST FOLLOWS — A CONSORTIUM STORY UNDER THE IGST LENS

WHERE THE BENEFIT FLOWS, GST FOLLOWS — A CONSORTIUM STORY UNDER THE IGST LENS https://www.taxtmi.com/article/detailed?id=15919 Financial administration support supplied from a Dubai fixed establishment to an Indian GST-registered consortium member qualifies as an import of services because the supplier is located outside India, the recipient is located in India, and the default place-of-supply rule fixes the place of supply in India. Consequently, the Reverse Charge Mechanism applies, obliging the Indian recipient to discharge IGST on the imported services. en-us Mon, 23 Feb 2026 07:39:44 +0530 Mon, 23 Feb 2026 07:39:44 +0530 TaxTMI RSS Generator WHERE THE BENEFIT FLOWS, GST FOLLOWS — A CONSORTIUM STORY UNDER THE IGST LENS https://www.taxtmi.com/article/detailed?id=15919 Financial administration support supplied from a Dubai fixed establishment to an Indian GST-registered consortium member qualifies as an import of services because the supplier is located outside India, the recipient is located in India, and the default place-of-supply rule fixes the place of supply in India. Consequently, the Reverse Charge Mechanism applies, obliging the Indian recipient to discharge IGST on the imported services. Articles Goods and Services Tax - GST Mon, 23 Feb 2026 07:39:44 +0530 https://www.taxtmi.com/article/detailed?id=15919