TaxTMI 
TaxTMI 
IF A REGISTERED TAXABLE PERSON MAKE PAYMENT TO FOREIGN MAGAZINE FOR PUBLICATION OF HIS INDIAN PRODUCT ADVERTISEMENT OVER THERE CAN IT BE CONSIDERED AS IMPORT OF SERVICE AND LIABLE TO RCM ?
import of service
25 Mar 2019 
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Import of service: reverse charge applies where an Indian recipient pays a foreign magazine for advertising services.
Payment by an Indian registered taxable person to a foreign magazine for advertising is treated as import of service under the IGST Act, with GST payable by the Indian recipient under the reverse charge mechanism, pursuant to place of supply rules and the relevant reverse charge notification. (AI Summary)
Payment by an Indian registered taxable person to a foreign magazine for advertising is treated as import of service under the IGST Act, with GST payable by the Indian recipient under the reverse charge mechanism, pursuant to place of supply rules and the relevant reverse charge notification. (AI Summary)