Due to lack of evidentiary material to substantiate the contentions of the applicant, this authority is not able to arrive at any conclusion and therefore no ruling passed.
Advance Ruling— In the instant case, applicant will be importing services, from a foreign entity, of professionals/technicians. These services which are in question will be provided, directly outside India to their Foreign Clients, by these Professionals / Technicians. In order to provide these services the Foreign Entity may hire Technician/Professionals who may be resident of India. The question is-
(1) Will these Import services, which are actually not rendered in India, fall under the ambit of GST under Import of Services?
(2) And will these Import services be liable to pay GST under Reverse Charge Mechanism (RCM)?
The applicant has not submitted as to what type of services are going to be received from the foreign entity, of professionals/technicians. The transaction has not been explained in detail and in clarity.
from the submissions made by the applicant it is not very clear as to ; what is the service rendered and who is the recipient of service. The applicant has just made a statement that the recipient of service is located outside India and that they are not the recipient of service. No supporting evidences/submissions have been made by the applicant in this regard.
Held that— Due to lack of evidentiary material to substantiate the contentions of the applicant, we are not able to arrive at any conclusion and therefore we do not pass any order in the subject case.
Due to lack of evidentiary material to substantiate the contentions of the applicant, this authority is not able to arrive at any conclusion and therefore no ruling passed.
Advance Ruling— In the instant case, applicant will be importing services, from a foreign entity, of professionals/technicians. These services which are in question will be provided, directly outside India to their Foreign Clients, by these Professionals / Technicians. In order to provide these services the Foreign Entity may hire Technician/Professionals who may be resident of India. The question is-
(1) Will these Import services, which are actually not rendered in India, fall under the ambit of GST under Import of Services?
(2) And will these Import services be liable to pay GST under Reverse Charge Mechanism (RCM)?
The applicant has not submitted as to what type of services are going to be received from the foreign entity, of professionals/technicians. The transaction has not been explained in detail and in clarity.
from the submissions made by the applicant it is not very clear as to ; what is the service rendered and who is the recipient of service. The applicant has just made a statement that the recipient of service is located outside India and that they are not the recipient of service. No supporting evidences/submissions have been made by the applicant in this regard.
Held that— Due to lack of evidentiary material to substantiate the contentions of the applicant, we are not able to arrive at any conclusion and therefore we do not pass any order in the subject case.