Supply of Service to BCCL in terms of MARC is not Import of Service, No GST on Reverse Charge basis: AAR [Read Order]

The West Bengal Authority of Advance Ruling (AAR) ruled that Supply of service to Bharat Coking Coal Ltd. (BCCL) in terms of the Maintenance and Repair Contract (MARC) is not an import of service. The recipient is not, therefore, liable to pay GST on a reverse charge basis in terms of Notification No. 10/2017 – […]

from Taxscan | Simplifying Tax Laws https://ift.tt/2NMmmnT