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RCM Provision in case supplier is located in non taxable territory - Goods and Services Tax - GSTExtract As per notification no.10/ 2017of IGST (rate), Sr. no 1 states that in case of supplier is located in non taxable territory and recipient is located in taxable territory, than the provision of RCM will be applicable. The Sr.no 1 stays silent on whether this provision is applicable only in case place of supply is in India or place of supply is outside India. In case of Savio jewellery it has been taken stand that in case place of supply is outside India then also provisions of RCM will be applicable. Dear expert, kindly evaluate whether in case of place of supply is outside India whether the provisions of RCM under Sr no 1 will be applicable or not?
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