9911796707
TMI Blog2024 (5) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... uncil, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. A notification dated 28.06.2017 has been issued in exercise of powers conferred under sub-section (3) of Section 5 of IGST Act, which is not under challenge. Sub-section (5) of Section 13 of the IGST Act, includes the places of supply of services. In the present case, the supply of services has taken place outside India and as per the notification the receiver of service is the perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cost of the writ petition may also be awarded in favor of the petitioners. 2. It is contended by counsel for the petitioner that Section 1 of Central Goods and Services Tax Act, 2017 (hereinafter referred as CGST Act ) and Section 1 of Integrated Goods and Services Tax Act, 2017 (hereinafter referred as IGST Act ) clearly mentions that provisions of the Act shall extend to the whole of India. It is argued that services received outside India cannot be taxed in India and the same is contrary to Section 1 of IGST Act. It is also contended that petitioner was dealing with jewellery and he participated in exhibition which took place outside India. The services received outside India cannot be taxed under the IGST in India. 3. Learned AAG and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utside India. (5) The place of supply of services supplied by way of admission to, or organisation of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or organisation, shall be the place where the event is actually held 7. As per sub-section(3) of Section 5 of IGST Act, the Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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