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Issue ID: 113209
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RCM PAYABLE ON IMPORT OF SERVICES OR NOT?

Date 15 Dec 2017
Replies 3 Replies
Views 2016 Views
Reverse charge: applicability on import of services affirmed, with reference to Section 13 IGST Act for guidance.
Whether reverse charge is payable on import of services was queried and the advisor affirmed applicability, directing attention to Section 13 of the IGST Act; the inquirer indicated the service was provided outside India and the advisor sought clarification to distinguish import from export of services. (AI Summary)

RCM PAYABLE ON IMPORT OF SERVICES OR NOT?

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Replied on Dec 15, 2017
1.

Yes, please refer to Section 13 of IGST Act for further info.

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Replied on Dec 15, 2017
2.

Service actually provided outside india

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Replied on Dec 15, 2017
3.

Please specify exact query as it seems you are confused in Import / Export of Services.

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