GST Not Applicable Under Reverse Charge for AGEL Due to Non-Taxable Territory Supply, Per Section 13(8)(b) IGST Act.

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Full Text of the Document

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....Levy of GST - reverse charge mechanism - AGEL is agreed upon that place of supply in present case is determined as per Section 13(8)(b) IGST Act which is the location of Manager. Both the Manager and Place of Supply both being in non-taxable territory, subject transaction is not an import of service as place of supply is outside India. - GST is not leviable on subject transaction under RCM by AGEL. - AAR....