Reverse Charge on Import of Service-Place of Supply Outside India, Goods and Services Tax - GST

[Hemlata Saini]

Dear Professional colleagues

When service receiver is in India, provider is outside but place of supply was also outside india.

Whether Reverse Charge on Import of Service Applicable or not.

Posts / Replies

[Ganeshan Kalyani]

Tax is applicable.

[KASTURI SETHI]

Import of service is under RCM. GST is appliicable.

[Sushil Singh]

But subject to section 13

[Praveen Maheshwari]

If place of supply is in India then Only service recepient is liable to pay RCM on import of services..