GST - OIDAR services

As per Place of supply provisions Mr. X is not eligible to avail ITC. 

For a GST-registered Indian business receiving OIDAR services from a foreign provider (Google, AWS, Zoom, LinkedIn Ads, etc.), you are the one responsible for GST under RCM if the foreign provider is not registered in India. You self-assess the GST, pay it in GSTR-3B, and can immediately claim it back as ITC in the same return period, as long as the service is used for business and is not blocked under Section 17(5). The newer broad definition of OIDAR post-2023 means more hybrid digital services qualify, so it is worth reviewing your vendor list. Full compliance guide including GSTR-5A and the ITC claim process: https://taxgarden.in/blog/oidar-gst-compliance-india-2026-foreign-digital-services-gstr-5a