Applicability of GST on Reverse Charge Mechanism for Import of Service
GST is Levy in accordance with the concept of supply. According to section 7(1) (b) of CGST Act’2017, supply includes “import of services” for a consideration whether or not within the course or furtherance of business. According to section 7 (4) of IGST Act’2017, if Supply of services imported into India’s territory shall beRead More
