Self-invoice value for imported IT support services from a related foreign affiliate is deemed open market value under Rule 28 when full ITC is available.
Self-invoice value for imported IT support services from a related foreign affiliate is deemed open market value under Rule 28 when full ITC is available. Issue Whether the value declared in the self-invoice raised by a GST-registered recipient for import of IT support services from a related foreign entity under reverse charge can be deemed… Read More »