AAR: IGST payable under RCM by Government if services imported for business/commerce

Madhya Pradesh AAR holds that, IGST is payable under reverse charge mechanism if the service is imported for business or commerce even by the Government; Notes that, Global Skill Park is constituted as a Society under Madhya Pradesh Firms and Societies Act, 1973 which is running under MP Technical Education Skills development and employment department; Substantiates this view by relying on Q. No. 14 of GST Sectoral Series on Government Services; Reckons that Applicant is...