The Odisha Authority of Advance Ruling (AAR) held that GST below Reverse Charge Mechanism is not payable on receipt of services if it is not imported.
The petitioner is the owner of Tokyo Electric Power Company who seeks the ruling as if he is needed to be enrolled below Odisha GST Act, 2017 as well as Central Goods and Services Tax Act, 2017 
The petitioner provides that it is not applicable to take registration as a usual assessee nor as a non-resident taxable person for the consultancy services provided to M/s OPTCL. It has attempted to make the supply which is built through the foreign company and is situated in Japan which is not the supplier concerning the providing consultancy service.
The two judges G.K. Pati and H.K.Mishra see that supply of consulting services via a substation Engineer/ expert of the petitioner to OPTCL is not, hence the import of service in the purpose of section 2 (11) of the IGST Act. AAR clears that the engineer or expert that associates with the petitioner must be handled as a supplier spotted in India and is made payable for GST.
Since the petitioner is entitled to GST payment 
AAR states that the supply of services to OPTCL is not an import of their services under section 2 (11) of the IGST Act. on 28/6/2017 below the Notification No. 10/2017 Integrated Tax (Rate) the recipient is not entitled to pay GST upon reverse charge basis.
