TORRENT POWER LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned advocate Mr. Uchit N. Sheth for the petitioner and learned advocate Mr. Priyank Lodha for the respondents.

(2.) The petitioner, which is a Public Limited Company and registered under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "GST Act") is engaged in the business of importing natural gas. When the goods are imported by the petitioner Company inside the country, bill of entry for home consumption is filed by the petitioner.

(3.) Sec. 5(3) of the Integrated Goods and Services Tax (hereinafter referred to as "IGST") empowers the Government to specify the categories of supply of goods or services or both, and the tax on such goods or services shall be paid on reverse charge basis by the recipient of such goods or services. The category of supply of services is mentioned in Entry No.10 of the Reverse Charge Notification.