This is to apprise you about an interesting decision by the Uttarakhand Authority for Advance Ruling (‘AAR’) in the case of Dry Blend Food Private Limited (2022-VIL-167-AAR). The AAR was dealing with the following question:
– Whether Goods and Services Tax (‘GST’) is payable under Reverse Charge Mechanism (‘RCM’) on the overseas commission agent services?
Source Gaba & Co