https://www.taxtmi.com/caselaws?id=799238 Imported IT support services received by an Indian recipient from a related foreign entity constitute an import of services where the supplier is outside India, the recipient is in India, and the place of supply is India. IGST is payable by the recipient under reverse charge. For related-party imported services, the invoice-value deeming principle treats the value declared in the recipient's self-invoice as open market value where the recipient is eligible for full input tax credit. This valuation mechanism applies to reverse-charge imports of services. en-us Wed, 09 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799238 Imported IT support services received by an Indian recipient from a related foreign entity constitute an import of services where the supplier is outside India, the recipient is in India, and the place of supply is India. IGST is payable by the recipient under reverse charge. For related-party imported services, the invoice-value deeming principle treats the value declared in the recipient's self-invoice as open market value where the recipient is eligible for full input tax credit. This valuation mechanism applies to reverse-charge imports of services. Case-Laws GST Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799238