TaxTMI 
TaxTMI 
TaxTMI 
Reverse Charge Mechanism (RCM) for foreign testing services where goods are procured and used abroad.
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....everse Charge Mechanism (RCM) for foreign testing services where goods are procured and used abroad.<br> Query (Issue) Started By: - saravjit singh Dated:- 9-7-2025 Last Reply Date:- 17-7-2025 Goods a....
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....nd Services Tax - GST<br>Got 2 Replies<br>GST<br>The foreign supplier provides testing services to an Indian recipient, where: 1. Goods are procured and used abroad by the supplier. 2. Testing is do....
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....ne as per the recipient's specifications. 3. The testing report is sent to the Indian recipient. 4. Payment is made by the Indian recipient. Whether the recipient would be liable to pay GST und....
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....er RCM, considering the place of supply is in India (recipient's location). Reply By Sadanand Bulbule: The Reply: Refer Section 2[11]] read with Section 13[2] of the IGST Act to decide the place....
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.... of supply of service. In your case, goods are located outside India. Testing services are performed outside india. You have not brought the goods into India or made availabale to the servive provide....
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....r in India. Hence, in my opinion, it does not qualify as " import of service". Therefore RCM is not applicable. Refer CBIC Circular No. 232/26-27/2024. Reply By Shilpi Jain: The Reply: There could ....
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....be a liability since the goods are not provided by the recipient of the service whereby s. 13(3) of IGST may not apply. Get your contract reviewed to analyse further and advice appropriately<br....
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