Mr. A, director of ABC Ltd. paid for cab service in Foreign country while he was meeting the foreign clients. Prima Facie, it seems that place of supply will be India as per section 13(2) of IGST Act.
Kindly comment on Place of supply as well as RCM Applicability on said transaction.
Company Director's Foreign Travel Expense: Service Location Determines Tax Treatment Under IGST Act Section 13(2) A director of a company paid for cab services during a foreign business trip. Initial analysis suggested India as the place of supply under IGST Act Section 13(2). However, subsequent detailed review concluded that the place of supply is the foreign country where the service was used. Reverse Charge Mechanism does not apply since the service was provided outside India. (AI Summary)
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