Finance Ministry Regularizes GST Payments on ‘As Is Where Is’ Basis  for Certain Services: Know Them [Read Circular]

The ministry has regularized GST payments on an 'As Is Where Is' basis for helicopter passenger transport, the import of services by foreign airline establishments from related entities outside India, certain support services provided by electricity transmission or distribution utilities, and film distribution services by distributors or sub-distributors
Finance Ministry - GST Payments - Services - taxscan

The Finance Ministry, vide circular no. 234/28/2024-GST dated 11th October 2024 has regularised Goods and Services Tax ( GST ) payments ‘As Is Where Is’ Basis for certain services, following the recommendations of the 54th GST Council meeting held on September 9, 2024. Regularizing GST on Helicopter Passenger Transport One of the key decisions made…

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