Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Levy of IGST under reverse charge mechanism (RCM) - Supplier of ...

Case Laws     GST

June 19, 2023

Levy of IGST under reverse charge mechanism (RCM) - Supplier of the services located abroad (Outside India) - Amount paid to IVL Sweden against the receipt of support services in the form of consultancy - It is further found that IVL Sweden is acting as a guarantor in this entire arrangement - The remittence will be liable to IGST under RCM - AAAR

View Source

 


 

You may also like:

  1. Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located...

  2. Levy of IGST - reverse charge mechanism (RCM) - import of service - In the subject case other than the service provided by the applicant to MCGM, there is a very...

  3. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of services - Notification as amended

  4. Liability of service tax under Reverse charge mechanism (RCM) - Import of services or not - Commissioning and Installation activity was carried out by the independent...

  5. Classification of services - rate of GST - Intermediary services - Overseas Commission Agent located outside India - In the present case, the import of services shall be...

  6. Place of supply - supplier of service and recipient of service are located in India - immovable property located outside India - The applicant who is the supplier of...

  7. Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

  8. Refund of IGST - tax paid on Ocean Freight under the reverse charge mechanism - his Court held that the levy of the IGST under the RCM on the Ocean Freight for the...

  9. Business Exhibition Service - place of provision/ supply of services - the exhibition was conducted abroad - When service is fully provided outside, there is no...

  10. Classification of services - reverse charge mechanism (RCM) - Banking and Financial Services - A negative test may also be of help in deciding the issue involved. If the...

  11. Reverse Charge Mechanism (RCM) on renting of motor vehicles

  12. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of Goods - Notification as amended

  13. Levy of GST - Place of supply - Tax imposed on exhibition services received by the petitioner in non-taxable territory from the person located in non-taxable territory...

  14. Levy of Service tax - Reverse charge mechanism (RCM) - services received by three foreign companies which are being merged with the appellant company - the payments...

  15. Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

 

Quick Updates:Latest Updates