https://www.taxtmi.com/forum/issue?id=120050 RCM under the entry for supplies by persons in non taxable territories to recipients in taxable territory conflicts with the statutory import of services test, which requires supplier outside India, recipient in India and place of supply in India; if place of supply is outside India the transaction is not an import and ordinarily should not attract RCM. Judicial decisions adopting a broader reading of the notification have created litigation risk. Taxpayers should align application with the charging provisions, preserve documentation, comply with invoice and payment voucher obligations for RCM, and consider advance rulings. en-us Sun, 25 May 2025 10:20:42 +0530 Sat, 31 May 2025 10:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120050 RCM under the entry for supplies by persons in non taxable territories to recipients in taxable territory conflicts with the statutory import of services test, which requires supplier outside India, recipient in India and place of supply in India; if place of supply is outside India the transaction is not an import and ordinarily should not attract RCM. Judicial decisions adopting a broader reading of the notification have created litigation risk. Taxpayers should align application with the charging provisions, preserve documentation, comply with invoice and payment voucher obligations for RCM, and consider advance rulings. Discussion-Forum GST Sun, 25 May 2025 10:20:42 +0530 https://www.taxtmi.com/forum/issue?id=120050