Self-invoice value for imported related-party services is deemed open market value where full input tax credit is available.

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....Imported IT support services from a related foreign entity constitute imports of services liable to integrated tax under reverse charge. For such supplies, the recipient's self-invoice qualifies as the invoice contemplated by the second proviso to Rule 28(1) and the reverse-charge self-invoicing requirement. Where the recipient is eligible for full input tax credit, the value declared in that self-invoice is deemed to be the open market value. This treatment applies only subject to full input tax credit eligibility on the reverse-charge tax payable.....