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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 ..... Goods 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 / rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... air 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all 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 ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly 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 liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to pay GST. - Reply By 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a separate supply. Should not be liable to GST as a separate transaction - Place of supply - performance based service - Query Started By: - Kaustubh Karandikar Dated:- 17-8-2021 Goods and Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax - GST - Got 2 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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