AAR : Activity of shooting film outside India by Line Producer, taxable as ‘motion picture production service’, under ‘reverse charge’

West Bengal AAR holds that Line Producer to be engaged for shooting of a feature film outside India by applicant, a producer of film, is supplying ‘motion picture production service’, classifiable under SAC 999612, liable to IGST under reverse charge under Sl. No. 1 of Notification No. 10/2017 – IGST (Rate) at 18% rate specified under Sl. No. 34(vi) of Notification No. 08/2017–IT (Rate); Rejects applicant’s contention that service being that of an intermediary or el...