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

[Asked by 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

Reverse charge on imported online services: liability arises for business or registered recipients, not private non-commercial users.
Liability to pay IGST on reverse charge for services supplied from a non-taxable territory depends on whether the recipient falls within the statutory non-taxable online recipient exclusion; individuals receiving online courses for non-commercial purposes are excluded and not liable under RCM, whereas a registered recipient or one receiving the service for business/professional purposes would be liable to pay IGST under reverse charge.