Repair and Maintenance of machinery by a foreign company is import of service

Repair and Maintenance of machinery by a foreign company is import of service

THE AUTHORITY OF ADVANCE RULING WEST BENGAL

The Question and Ruling as follows : Whether repair and maintenace of machinery by a foreign company is import of service?

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. 10/2017 – Integrated Tax (Rate) dated 28/06/2017. 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 Order Tags : Judgement, GST, Advance Ruling

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