TaxTMI 
TaxTMI 
Reverse charge on repairs carried out outside India
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....everse charge on repairs carried out outside India<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 19-1-2019 Last Reply Date:- 19-1-2019 Goods and Services Tax - GST<br>Got 2 Replies<br>GS....
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....T<br>XYZ (Manufacturer from India) received back the goods from PQR (U.K.) after repairs under the cover of a Bill of Entry for the repaired goods and XYZ had taken credit of the IGST charged in the B....
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....ill of Entry. PQR had carried out the repairs outside India i.e. in U.K. PQR had issued a separate Invoice to XYZ towards repair charges in foreign currency. Is XYZ liable to pay GST on it under rever....
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....se charge? If yes under which section? Reply By SHARAD ANADA: The Reply: Please refer Sec 2(11) of IGST Act 2017 for definition of import of service and Sec 13(3)(a) of IGST for POS. in my view this....
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.... transaction is not a transaction of import of services as POS is not in India as per Sec 13(3)(a) Reply By Kaustubh Karandikar: The Reply: Yes sir, fully agree. thanks.<br> Discussion Forum - Knowl....
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....edge Sharing ....