ocean freight (RCM) we have mentioning under A(3) i.e inward supplies liable to reverse charge but we heard some where we have to mention under table A(2) i.e Import services, which one correct sir?
1) which services will come under import services..
26 March 2020
Please refer to the following wording of the relevant entry in notification No. 10/2017 : "Services supplied by a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India." From the above, it is clear that the service is "import of service" and therefore to be mentioned accordingly.
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