https://www.taxtmi.com/forum/issue?id=120085 Reverse Charge Mechanism applies where an Indian recipient obtains R&D services from a foreign supplier and the place of supply is in India; a joint venture does not eliminate RCM unless the foreign supplier supplies via a registered establishment or permanent establishment in India. The Indian recipient must self-invoice, pay GST under RCM at the applicable rate, disclose the liability in GST returns, and may claim ITC subject to normal conditions. Sectoral facts and notification-specific rules can change the place-of-supply and RCM applicability and therefore require factual examination. en-us Wed, 04 Jun 2025 12:00:38 +0530 Sun, 08 Jun 2025 17:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120085 Reverse Charge Mechanism applies where an Indian recipient obtains R&D services from a foreign supplier and the place of supply is in India; a joint venture does not eliminate RCM unless the foreign supplier supplies via a registered establishment or permanent establishment in India. The Indian recipient must self-invoice, pay GST under RCM at the applicable rate, disclose the liability in GST returns, and may claim ITC subject to normal conditions. Sectoral facts and notification-specific rules can change the place-of-supply and RCM applicability and therefore require factual examination. Discussion-Forum GST Wed, 04 Jun 2025 12:00:38 +0530 https://www.taxtmi.com/forum/issue?id=120085