15 June 2018
To qualify as import of service to attract liability under RCM, the following conditions has to be satisfied as per Section 2(11) of IGST Act: - the supplier shall be located outside India, - place of supply shall be in India and - the recipient of such service shall be located in India To determine the place of supply, we need to be clear about the nature of service. if the said service is not falling under any of the specific category of services (eg: services in relation to immovable property, event management etc) specified under Section 13 of IGST Act, as per general provisions, the place of supply of service is the location of the recipient of service i.e. India. All the conditions specified for import of service would be satisfied. Hence, tax has to be paid under RCM on import of consultancy services.
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