https://www.taxtmi.com/forum/issue?id=118834 Where a recipient whose own supplies are wholly exempt imports taxable services, the reverse charge mechanism generally makes the recipient liable to pay IGST and section 24 triggers compulsory registration to discharge that liability; the 2023 amendment to section 23(2) permits notifications exempting specified categories from registration notwithstanding other provisions, but absent such a notification the recipient will likely need to register and pay tax under RCM. For certain OIDAR services the statutory scheme may instead place liability on the non taxable unregistered foreign supplier to register and remit tax. en-us Tue, 31 Oct 2023 00:30:08 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118834 Where a recipient whose own supplies are wholly exempt imports taxable services, the reverse charge mechanism generally makes the recipient liable to pay IGST and section 24 triggers compulsory registration to discharge that liability; the 2023 amendment to section 23(2) permits notifications exempting specified categories from registration notwithstanding other provisions, but absent such a notification the recipient will likely need to register and pay tax under RCM. For certain OIDAR services the statutory scheme may instead place liability on the non taxable unregistered foreign supplier to register and remit tax. Discussion-Forum GST Tue, 31 Oct 2023 00:30:08 +0530 https://www.taxtmi.com/forum/issue?id=118834