Reverse Charge Mechanism (RCM) for foreign testing services where goods are procured and used abroad.

Reverse Charge Mechanism (RCM) for foreign testing services where goods are procured and used abroad. https://www.taxtmi.com/forum/issue?id=120218 An Indian recipient engages a foreign supplier to test goods located and used abroad; the supplier performs testing outside India and sends the report to the Indian recipient. The issue is whether this constitutes an import of service attracting the Reverse Charge Mechanism. One view finds no import of service where goods and testing are outside India and nothing was brought into or made available in India; an alternative view warns RCM may still arise depending on whether the recipient supplied the goods and advises a contract review. en-us Wed, 09 Jul 2025 13:13:21 +0530 Thu, 17 Jul 2025 05:09:46 +0530 TaxTMI RSS Generator Reverse Charge Mechanism (RCM) for foreign testing services where goods are procured and used abroad. https://www.taxtmi.com/forum/issue?id=120218 An Indian recipient engages a foreign supplier to test goods located and used abroad; the supplier performs testing outside India and sends the report to the Indian recipient. The issue is whether this constitutes an import of service attracting the Reverse Charge Mechanism. One view finds no import of service where goods and testing are outside India and nothing was brought into or made available in India; an alternative view warns RCM may still arise depending on whether the recipient supplied the goods and advises a contract review. Discussion-Forum GST Wed, 09 Jul 2025 13:13:21 +0530 https://www.taxtmi.com/forum/issue?id=120218