clarification on services provided at abroad -reg

[Ramakrishnan Seshadri]

Dear Sir,

We are receiving invoices for the technical training services provided to us at abroad by our parent company .

We kindly request the experts to give opinion for this whether GST is applicable or not

If applicable means whether we have to pay under reverse charge mechanism method.

Kindly clarify

Thanks & Regards.

S.Ramakrishnan

[KASTURI SETHI]

GST applicable.

[Vamsi Krishna]

As per Sec.7(1)(a) of the CGST Act, supply includes Import of services for a consideration whether or not in the course or furtherance of business.

IGST will be levied on recipient (in this case " you") and shall be paid on reverse charge basis.

[PAWAN KUMAR]

Dear Sir,

As per my view, since service has been provided abroad , outside the taxable territory. The document has received by indian company having office abroad where services provided. In this case, the services to be treated as import of services and igst will be payable under RCM on the consideration paid to foreign service provider.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Pawan Kumar.

[Himansu Sekhar]

What I understood from the question

A. The company who received the services is located abroad.

B. The parent co. Is in India.

In such a situation, the Indian company will pay gst.

[KASTURI SETHI]

All experts have contributed qualitatively and the answer to query is complete now with their support.

[Ramakrishnan Seshadri]

DEar Sir,

Good Morning .

Thank you experts for your reply.

Regards,

S.Ramakrishnan

[Himansu Sekhar]

Thank you sir.

[Kishan Barai]

Actually, there is no mechanism of control because services received online and paid online amount via Bitcoins, Paypal or pioneer services, bills also raised by International Co. without GST or any TAX, as tax cannot be exported.

AI Summary

Import of services: IGST applies and must be paid by the recipient under the reverse charge mechanism.
Technical training services received from a foreign parent company are characterized as import of services; IGST is chargeable on such imported services and must be paid by the recipient under the reverse charge mechanism, subject to factual considerations about the recipient's location and payment mode.