The aforementioned pure services received by appellant from ITEES being mentioned at entry XVIII of Eleventh Schedule of Constitution of India qualify for reverse charge under sub-section (3) of section 5 of IGST Act, 2017 read with notification 10/2017 IGST (Rate) dated 28.06.2017 and the appellant, the recipient of services, is exempt from GST as per entry 3 of notification 9/2017 IGST (Rate) dated 28.06.2017.
States/UT
Appellate orders File
Appeal Order No. & Date
MP/AAAR/05/2020 dated 14.01.2020
AR Order No. and Date, against which Appeal has been filed
Order No. 10/2019/AAR/ R-28/23 dated 18.07.2019
Year