IGst on import of service

This query is : Resolved

Chirag H. Thakkar (Querist)
Follow

06 December 2022 A Ltd an Indian co. getting its technical inspection done by B, a foreign entity (no PE in India), in a Company outside India.

Is IGST payable by A Ltd for service provided by B??

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

07 December 2022 IGST not applicable as service received outside India.

Chirag H. Thakkar

Chirag H. Thakkar (Querist)
Follow

07 December 2022 Any reference from the act??

Upgrade to CAclubindia Pro. Subscribe Now!

Chirag H. Thakkar

Chirag H. Thakkar (Querist)
Follow

07 December 2022 Any reference from the act??

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

08 December 2022 Section 2(11), IGST Act, 2017: Import of services

The term “import of services” means the supply of any service, where:

the supplier of service is located outside India.
the recipient of service is located in India.
the place of supply of service is in India.

As service provided outside it will not fall under import of service.
Service provided outside taxable territory not taxable under GST.