TMI BlogGST on RCM basis for Import of Educational/training services by Un registered personX X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Reply By Shilpi Jain - The Reply = If this is a course received for purpose other than business, profession, etc. No liability under RCM - Reply By Sravan Pathakoti - The Reply = Hai Mam, Thanks fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able 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. - Reply By ABHISHEK TRIPATHI - The Reply = Dear Sravan Ji, Category : Any service supplied by any person who is located in a non-taxable terr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itory 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 professi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, 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. - Reply By Shilpi Jain - The Reply = if the recipient is a registered person then the liability under RCM will arise. However, your question clearly mentioned it is an unregist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered person importing the service. - GST on RCM basis for Import of Educational/training services by Un registered person - Query Started By: - Sravan Pathakoti Dated:- 5-7-2021 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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