GST on RCM basis for Import of Educational/training services by Un registered person

[Guest]

Sir/Madam,

Please clarify

An Unregistered person who has taken an online course from experts located outside India, is he liable to pay IGST on RCM basis? The course is not a recorded one.

AI Summary

Unregistered Individuals Importing Educational Services for Personal Use Not Liable for IGST Under RCM An unregistered individual queried about the liability to pay Integrated Goods and Services Tax (IGST) on a reverse charge mechanism (RCM) basis for importing educational services from abroad. Responses clarified that if the service is for non-business purposes, there is no RCM liability. According to Notification No. 10/2017, services supplied from a non-taxable territory to a taxable territory are subject to GST unless the recipient is a 'non-taxable online recipient,' which includes individuals not engaged in business activities. Thus, unregistered individuals importing such services for personal use are not liable to pay GST under RCM.