AAAR: 'Maintenance & Repair service' by 'foreign-entity' constitutes import, taxable under reverse-charge, modifies AAR

West Bengal AAAR modifies AAR order, holds that supply of service by Appellant (based outside India) to Bharat Coking Coal Ltd. (Indian Entity) qualifies as import of service as defined u/s 2(1) of the IGST Act, 2017, on which GST is payable under reverse charge mechanism; Appeal has been filed against AAR order wherein it was held that supply of service to BCCL in terms of Maintenance and Repair Contract (MARC) is not import of service and recipient is not, therefore, liable...