fee pay to person (non taxable territory)

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professional fee paid to person located in non-taxable territory. here can I have to pay gst under reverse charge or not???
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Notified services for RCM u/s 9(3) of the CGST Act, 2017 are below:
As per notification no. 13/2017 dated 28.06.2017, the govt. has notified the following services taxable under RCM:
Supply of services by:
1. a GTA
2. an individual advocate including a senior advocate or firm of advocates
3. an arbitral tribunal
4. any person by way of sponsorship to any body corporate or partnership firm
5. CG/SG/UT/LA (subject to few exceptions)
6. a director of a company to the said company
7. an insurance agent
8. a recovery agent to a baking company or a financial institution or NBFC
9. an author, music composer, photographer, artist or the like to a publisher, music company, producer or the like.

Since consultancy services are not prescribed in the above list, supply of such services by an unregistered person are not liable to RCM.

However, you may also note that RCM is applicable for supply by unregistered person to a registered person u/s 9(4) of CGST Act, 2017. But, the govt has deferred this provision to September 2019. Hence, not liable to GST.

As only Unregistered are covered in exemption. So, you need to pay under reverse charge
Yes its under RCM as per Notification 10/2017 IGST (R) , under s.no.1

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