https://www.taxtmi.com/forum/issue?id=120502 RCM applies if the overseas warehouse/packing agent invoices the Indian exporter, because the place of supply is India under import-of-services rules and IGST is payable under reverse charge by the Indian company; if the service is invoiced to the overseas buyer (recipient outside India) the import test fails and RCM does not apply. Currency of payment is irrelevant; contractual documentation and invoicing determine the recipient for place-of-supply and GST treatment. en-us Sat, 27 Sep 2025 12:02:03 +0530 Tue, 30 Sep 2025 18:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120502 RCM applies if the overseas warehouse/packing agent invoices the Indian exporter, because the place of supply is India under import-of-services rules and IGST is payable under reverse charge by the Indian company; if the service is invoiced to the overseas buyer (recipient outside India) the import test fails and RCM does not apply. Currency of payment is irrelevant; contractual documentation and invoicing determine the recipient for place-of-supply and GST treatment. Discussion-Forum GST Sat, 27 Sep 2025 12:02:03 +0530 https://www.taxtmi.com/forum/issue?id=120502