https://www.taxtmi.com/circulars?id=71125 For imported services supplied by a foreign affiliate to a related domestic entity eligible for full input tax credit, the value declared by the domestic recipient in its invoice may be deemed to be the open market value. Where no invoice is issued by the domestic recipient for a service received from the foreign affiliate and full input tax credit is available, the value may be treated as declared at nil and deemed to be the open market value. en-us Fri, 12 Jul 2024 00:00:00 +0530 Sat, 05 Sep 2026 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71125 For imported services supplied by a foreign affiliate to a related domestic entity eligible for full input tax credit, the value declared by the domestic recipient in its invoice may be deemed to be the open market value. Where no invoice is issued by the domestic recipient for a service received from the foreign affiliate and full input tax credit is available, the value may be treated as declared at nil and deemed to be the open market value. Circulars GST - States Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71125