Directorate of Skill Development ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- July 18, 2019
- Type:
- Advance Ruling
- Members:
- Rajiv Agrawal, Manoj Kumar Choubey
Subject
IGST payable under RCM on the services received by the Government from a provider of service located outside India for the purpose of business/commerce
Summary
No tax is payable on the services received by the Government / local authority/governmental authority from a provider of service located outside India. However, the exemption is applicable to only those services which are received for the purpose oth…
Judgement
1. The present application has been filed u/s 91 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/s. Directorate of Skill Development (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identica…