Appointment of CDI Virtual Films Inc. as Line Producer in Brazil is an inter-State supply under IGST Act, Section 7(4).
Case-Laws
GST
Levy of IGST – process of appointing CDI Virtual Films Inc.(CDIVF) as a Line Producer in Brazil – Reverse charge mechanism – The transaction between CDIVF and the Applicant is, therefore, import of service and constitutes an inter-State supply within the meaning of section 7(4) of the IGST Act, 2017, and the Applicant is liable to pay IGST
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