MAH/AAAR/RS-SK/34/2020-21 of Amogh Ramesh Bhatawadekar
GST AAARMAH/AAAR/RS-SK/34/2020-21
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Amogh Ramesh Bhatawadekar · The MAAAR did…
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Recorded against
The MAAAR did not interfere with the Advance Ruling bearing No. GST-ARA-06/2019-20/B-58 dated 15.12.2020 pronounced by the MAAR and held that the Appellant would be liable to pay IGST under the Reverse Charge Mechanism in terms of Section 5(3) of the IGST Act, 2017, attributable to the place of supply falling in the taxable territory as per Section 13(12) of the IGST Act, 2017.
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