The Hon’ble AAR Odisha, in the matter of Tokyo Electric Power Co. held that supply of consultancy service to an Indian entity Odisha Power Transmission Corporation Limited is not import of service for IGST as the location of supplier is in India. Therefore, the Tokyo Electric Power Company, Holding Inc., being the supplier of service in India, is liable to pay tax and required to take GST registration.
Source: a2ztaxcorp.com
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