Long term repair and maintenance contract with foreign supplier import of service?

Long term repair and maintenance contract with foreign supplier import of service?

THE AUTHORITY OF ADVANCE RULING

The Question and Ruling as follows : A foreign company has contracted for a long term repair and maintenance contrct for the equipment it supplied to Bharat Coking Coal Ltd. Whether it amounts to import of service is the question to be answered.

RULING

Supply of service to BCCL in terms of the MARC is not import of service. The recipient is not, therefore, liable to pay GST on reverse charge basis in terms of Notification No. 1012017 - lntegrated Tax (Rate) dated 2810612017. The applicant, being the domestic MARC Holder, is liable to pay tax as applicable in terms of clause 9.2.2 of the MARC. This Ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act. Read Ruling Tags : Judgement, GST, Advance Ruling

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