RCM PAYABLE ON IMPORT OF SERVICES OR NOT?

[Kusalava InternationalLimited]

RCM PAYABLE ON IMPORT OF SERVICES OR NOT?

[CSSANJAY MALHOTRA]

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

[Kusalava InternationalLimited]

Service actually provided outside india

[CSSANJAY MALHOTRA]

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

AI Summary

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.