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GST on RCM basis for Import of Educational/training services by Un registered person, Goods and Services Tax - GST

Issue Id: - 117331
Dated: 5-7-2021
By:- Sravan Pathakoti
GST on RCM basis for Import of Educational/training services by Un registered person

  • Contents

Sir/Madam,

Please clarify

An Unregistered person who has taken an online course from experts located outside India, is he liable to pay IGST on RCM basis? The course is not a recorded one.

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Showing Replies 1 to 3 of 3 Records

1 Dated: 6-7-2021
By:- Shilpi Jain

If this is a course received for purpose other than business, profession, etc. No liability under RCM


2 Dated: 6-7-2021
By:- Sravan Pathakoti

Hai Mam,

Thanks for the reply,

In Notification no.10/2017 IGST rate, in entry no. 1 it was mentioned under the heading Category of supply of services- Any service supplied by any person who is located in non-taxable territory to any person other than the non-taxable online recipient.

Supplier of Service: Any person located in a non-taxable territory; Recipient of Service: Any person located in the taxable territory other than the non-taxable online recipient.

Based on the above I am of the opinion is that any person other than an un-registered online recipient importing services from outside India needs to pay GST on RCM basis. Please clarify.


3 Dated: 7-7-2021
By:- ABHISHEK TRIPATHI

Dear Sravan Ji,

Category: Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient.

Read With

S. 2(16) “non-taxable online recipient” means any Government, local authority, governmental authority, an individual or any other person not registered and receiving online information and database access or retrieval services in relation to any purpose other than commerce, industry or any other business or profession, located in taxable territory

............

It would be highly impractical to ask an individual customer to register and pay GST on reverse charge. That is why they are excluded via non-taxable online recipient.


1

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