Applicability of GST on Reverse Charge Mechanism for Import of Service 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 in the course or furtherance of business. According to section 7 (4) of IGST […]
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