Place of supply in case of import of services


This query is : Resolved 

(Querist)
01 April 2018 Dear Sir
Commission paid outside India in Foreign Currency for facilitating taking Export order etc. by that person.
In Such Case first tell me the Place of Service and Whether RCM applicable or not

02 April 2018 The place of service in such a case is place of service provider. It is an intermediary service. Service provided out side India no GST applicable including under RCM.


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