TaxTMI 
TaxTMI 
Hi,
An Indian company appoints a company in UK for marketing its products in UK and US. A Fixed Fees is paid monthly to UK company. Whether service rendered by UK company attracts RCM?
Thanks
Reverse Charge applicability on services rendered outside India
14 Jul 2025 
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Reverse charge on imported marketing services: recipient liable for tax unless service qualifies as intermediary or commission linked.
Imported marketing or business support services received by an Indian recipient are treated as import of services with the place of supply at the recipient's location, making the recipient liable under the Reverse Charge Mechanism for monthly fixed fee arrangements. An exception arises where the supplier functions as an agent and receives commission tied to specific sales: such intermediary or commission linked transactions may have a place of supply outside India and thus fall outside reverse charge. (AI Summary)
Imported marketing or business support services received by an Indian recipient are treated as import of services with the place of supply at the recipient's location, making the recipient liable under the Reverse Charge Mechanism for monthly fixed fee arrangements. An exception arises where the supplier functions as an agent and receives commission tied to specific sales: such intermediary or commission linked transactions may have a place of supply outside India and thus fall outside reverse charge. (AI Summary)