Reverse Charge on Import of Service-Place of Supply Outside India

[Hemlata Saini]

Dear Professional colleagues

When service receiver is in India, provider is outside but place of supply was also outside india.

Whether Reverse Charge on Import of Service Applicable or not.

AI Summary

Debate on GST applicability for import services under RCM when provider and supply location are outside India; Section 13 discussed. A discussion on the applicability of reverse charge mechanism (RCM) for import of services when the service provider is outside India and the place of supply is also outside India. Participants debated whether GST is applicable in such scenarios. One respondent asserted that tax is applicable, while another highlighted that import of services falls under RCM. Another participant mentioned the relevance of Section 13, and it was noted that if the place of supply is in India, the service recipient is liable to pay RCM.