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TMI BlogPlace of supply - performance based serviceX X X X Extracts X X X X X X X X Extracts X X X X ..... Place of supply - performance based service X X X X Extracts X X X X X X X X Extracts X X X X ..... ods are imported by XYZ, India from foreign buyer PQR . After receiving the goods, it is found that the goods are deficient in terms of its quality. Therefore, XYZ had performed some re - work / repai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on it before putting it in to use. The re - work / repair charges were recovered from the foreign supplier PQR by issuing a Debit Note. Is XYZ required to pay GST on it? Sir, in my view, it will fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l under Section 13(3)(a) of IGST Act i.e. services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services and accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly since the repairs is performed in India, XYZ will be liable to pay GST. Please confirm. Reply By KASTURI SETHI: The Reply: Dear Sir, Yes. In this scenario, XYZ is liable to pay GST. Reply By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shilpi Jain: The Reply: In this case the amount that is recovered from the exporter is in the nature of deficiency of the supply made by him and should not be considered as a separate supply. Should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be liable to GST as a separate transaction X X X X Extracts X X X X X X X X Extracts X X X X
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