25 July 2021
If one is using 'PAID' OIDAR services from foreign platform, for a business outside India. Then does he/ she have to pay GST on RCM basis for availing that OIDAR service? What are the GST implications if OIDAR service is provided 'free of cost'?
26 July 2021
If the recipient is located in the taxable territory, i.e. India, and the supplier of service is located in the non-taxable territory, then the recipient is liable to pay tax under RCM. The place of supply is where the recipient is located. The recipient is to pay IGST under RCM and has to get GST registration.
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