TaxTMI 
TaxTMI 
Out Company service related company. we are providing trainings to outside india participant.
If the company located in India and participant out side india and trainer also from outside india then RCM applicable or not ?
RCM applicability
18 May 2019 
3 Replies 
1453 Views Asked by
Place of supply rules determine GST treatment; reverse charge not triggered where domestic supplier exports training services.
Place of supply rules assign the place where services requiring the recipient's physical presence are actually performed; applied to cross border training this provision renders the supplying company as supplier for GST and makes reverse charge mechanism irrelevant to the company. A nonresident trainer performing services in India is a nonresident taxable person required to register and charge GST on their invoices, while a contrasting view treats the first scenario as export and the trainer's arrival as import subject to RCM. (AI Summary)
Place of supply rules assign the place where services requiring the recipient's physical presence are actually performed; applied to cross border training this provision renders the supplying company as supplier for GST and makes reverse charge mechanism irrelevant to the company. A nonresident trainer performing services in India is a nonresident taxable person required to register and charge GST on their invoices, while a contrasting view treats the first scenario as export and the trainer's arrival as import subject to RCM. (AI Summary)