GST Credit on Reverse Charge Liability

[ashish shah]

assessee pays charges to Foreign media company for showing advertisement on their channel in foreign country. whether such subscription / advertisement charges paid is liable for GST under Import of Service ??

If answer is Liable, and Assessee now pays GST on such Import of Service in 2019-20, can he avail the Cenvat Credit for the same after payment in 2019-20.

[Himansu Sekhar]

It is a repetition

[Ganeshan Kalyani]

In one of the video in YouTube I heard the speaker saying the credit is allowed. I lost the link of that video.

[Ganeshan Kalyani]

I agree with the views of Sri Kasturi Sir shared in issue id 115646.

AI Summary

Reverse charge liability on imported advertising services may attract GST, while entitlement to input credit remains contested. Whether payment to a foreign media company for advertisement aired abroad is an import of services attracting GST under the reverse charge mechanism and whether the assessee may claim input tax credit of GST paid; respondent replies cite repetition, an online assertion that credit is allowed, and agreement with an external practitioner, without providing a definitive authoritative conclusion.