Directorate of Skill Development must pay IGST under Reverse Charge for imported consulting services per Section 2(17).
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....Liability of IGST - Reverse Charge Mechanism (RCM) - Import of Consulting Services by the Directorate of Skill Development - the applicant is engaged in activities which is to be treated as Business or profession as defined in the Section 2(17) - Provisions of RCM applicable even to Govt. - AAR....




TaxTMI
TaxTMI