https://www.taxtmi.com/forum/issue?id=120638 RCM on insurance premiums applies only where the supplier is an insurance agent and the recipient is in the insurance business; payment to an insurer does not automatically trigger RCM and import treatment depends on place of supply. Exemption under Notification 9/2017 for transportation (SAC 9965) applies when the freight forwarder acts as principal-issuing HBL/HAWB, assuming risk, negotiating and billing composite freight-whereas mere arrangement or documentation services fall under SAC 9967 and attract 18% GST. en-us Sat, 06 Dec 2025 17:30:31 +0530 Fri, 12 Dec 2025 17:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120638 RCM on insurance premiums applies only where the supplier is an insurance agent and the recipient is in the insurance business; payment to an insurer does not automatically trigger RCM and import treatment depends on place of supply. Exemption under Notification 9/2017 for transportation (SAC 9965) applies when the freight forwarder acts as principal-issuing HBL/HAWB, assuming risk, negotiating and billing composite freight-whereas mere arrangement or documentation services fall under SAC 9967 and attract 18% GST. Discussion-Forum GST Sat, 06 Dec 2025 17:30:31 +0530 https://www.taxtmi.com/forum/issue?id=120638