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Since services are supplied from fixed establishment in India, it will not considered as import of service

Authority for Advance Ruling — Taxability on Maintenance and Repair Contract – The applicant is the local branch of a Russian business entity by the same name, which entered into a Maintenance and Repair Contract (MARC) with Bharat Coking Coal Ltd with respect to the machinery and equipment it had supplied. The applicant sought an advance ruling as to whether the MARC makes the supplier liable to pay GST and more specifically, whether the recipient is not liable to pay tax on reverse charge basis in terms of Notification No. 10/2017 – Integrated Tax (Rate) dated 28/06/2017.
Held that:- The Hon’ble Authority for Advance Ruling held that 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.—Iz-Kartex Named After Pg Korobkov Ltd., In Re… [2020] 25 TAXLOK.COM 077 (AAR-WB)