Supply of Service to BCCL is Import of Service, GST applicable on Reverse Charge basis: AAAR [Read Order]

The West Bengal Appellate Authority of Advance Ruling (AAAR) ruled that the supply of service to Bharat coking coal Ltd. (BCCL) in terms of a Maintenance and Repair Contract (MARC) is import of service and GST applicable on the reverse charge basis. The appellant, P.G. Korobkov Ltd., Russian Federation entered into a Maintenance and Repair […]

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