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.

[Ganeshan Kalyani]

Tax is applicable.

[KASTURI SETHI]

Import of service is under RCM. GST is appliicable.

[Sushil Singh]

But subject to section 13

[Nitesh Jain]

If place of supply is in India then Only service recepient is liable to pay RCM on import of services..

AI Summary

Reverse charge on imported services: recipient liability depends on place of supply; RCM applies only when supply within India. Applicability of the reverse charge mechanism for imported services depends on the place of supply: import of services is subject to RCM and taxable when the recipient is in India, but if the place of supply is outside India the RCM will not apply.