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Section 5(3) of IGST Act, 2017 — The Applicant shall be liable to pay IGST on import of Service under Reverse Charge Mechanism in terms of Notification No.10/2017-IT(R).

Section 5(3) of IGST Act, 2017 — Reverse Charge — The applicant is engaged in an activity which is to be treated as Business or profession as defined in the Section 2(17) of CGST Act. Further applicant is taking the service from non taxable territory for the purpose of business or profession therefore, exemption provided in the Notification No.9/2017-lntegrated Tax (Rate) dated June 28, 2017 would not be available to the applicant. Therefore the applicant needs to pay the IGST under Reverse Charge. — Directorate of Skill Development Global Skill Development Park, In Re… [2019] 14 TAXLOK.COM 088 (AAR-Madhya Pradesh)