GST on testing charges

[Madhavan iyengar]

A Company based in India has sent some samples abroad for testing purpose

Test will be conducted in London and report will be sent to india

Is Indian Company required to pay RCM on the invoice for testing charges

AI Summary

Indian Company Must Pay IGST on London Testing Services Under RCM, Per Section 13(2) of IGST Act An Indian company sent samples to London for testing, and there is a query about whether they need to pay GST under the Reverse Charge Mechanism (RCM) for the testing charges. Experts on the forum agree that Integrated Goods and Services Tax (IGST) is payable under RCM since it is considered an import of service, as per Section 13(2) of the IGST Act. Additionally, if samples were sent under a GR Waiver form, a Destruction Certificate or their return to India is required. Participants acknowledge the complexities of GST law and emphasize the need for continuous learning.