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GST Payable on Reimbursement of Foreign Patent Attorney Expenses under Reverse Charge Mechanism

The Authority for Advance Ruling, West Bengal, ruled in the affirmative , stating that GST is payable under the reverse charge mechanism on the reimbursement of expenses incurred by foreign patent attorneys for filing patent applications. The Authori…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifical…

Medtrainai Technologies Private Limited ., In re

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Summary

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