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GST - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Supply of services - supply of OIDAR services to customers in ...


Applicant Must Prove Non-Business Use of OIDAR Services by Unregistered Person in Taxable Territory.

October 22, 2019

Case Laws     GST     AAR

Supply of services - supply of OIDAR services to customers in India - The burden of proving that the a unregistered person located in the taxable territory has received OIDAR services for the purposes other than for business, commerce, industry or profession lies on the applicant.

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