Consultancy service provided by Japan based company, having fixed establishment in India is not liable for RCM under - import of service
Last updated: 26 December 2020
Court :
AAR Odisha
Brief :
The Hon'ble AAR Odisha, in the matter of Tokyo Electric Power Co.[Order No.02/Odisha-AARJ2020-21 dated November 19, 2020] held that supply of consultancy service to an Indian entity Odisha Power Transmission Corporation Limited ("OPTCL") is not import of service in terms of Section 2(11) of the Integrated Goods and Services Tax Act, 2017 ("IGST Act") as the location of supplier as per Section 2(15) of the IGST Act is in India. Therefore, the Tokyo Electric Power Company, Holding Inc., being the supplier of service in India, is liable to pay tax and required to take GST registration.
Citation :
Tokyo Electric Power Co.[Order No.02/Odisha-AARJ2020-21 dated November 19, 2020
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Bimal Jain
Published in GST
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