https://www.taxtmi.com/forum/issue?id=116523 Whether the employer must discharge tax under the reverse charge mechanism where an employee procures a foreign online training in his own name and is later reimbursed. The service is an import under Section 13(12) and classifiable as commercial training (SAC 999293). One view treats the supply as personal consumption so reimbursement does not attract RCM and ITC is unavailable; alternative views note Notification No.10/2017 and Section 24 may compel registration and RCM if the supply is treated as inter state import and the recipient is liable. en-us Mon, 06 Jul 2020 17:22:43 +0530 Thu, 23 Jan 2025 15:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116523 Whether the employer must discharge tax under the reverse charge mechanism where an employee procures a foreign online training in his own name and is later reimbursed. The service is an import under Section 13(12) and classifiable as commercial training (SAC 999293). One view treats the supply as personal consumption so reimbursement does not attract RCM and ITC is unavailable; alternative views note Notification No.10/2017 and Section 24 may compel registration and RCM if the supply is treated as inter state import and the recipient is liable. Discussion-Forum GST Mon, 06 Jul 2020 17:22:43 +0530 https://www.taxtmi.com/forum/issue?id=116523