GST on import of services (medical consultation)

We are exempt service provider in medical profession. If we take a consultation from a Medical consultant in USA whether RCM is chargeable?
Replies (7)
Quick Summary
This discussion clarifies whether GST Reverse Charge Mechanism (RCM) applies to an exempt service provider in the medical profession importing consultancy services from a US-based doctor. While initial thoughts suggested exemption, the consensus leans towards RCM being applicable as the foreign consultant isn't registered under Indian law. However, a counterpoint argues that RCM doesn't apply to exempted services, making the situation complex.

Hi,

can you please give a brief of the service

generally speaking import shall be exempted

thanks
Mohit
8335093446
Thank you for your reply.

We are into diagnostic laboratory business. which is exempt under GST. We are taking consultancy from a doctor based in USA towards some medical assistance. So are we liable to RCM under GST? If no, Pls provide a legal backing for the same.
Hi,

what is exempt under gst as per not 9/2017 of igst rate is servicea by registered medical practitioner

also registered here means under Indian law

thus USA based medical consultany is not registered medical practitioner under gst, tax needs to be paid under RCM

thanks
Mohit
8335093446
Thank you 😊
You can also WhatsApp me if you need regular business related updates or have any query
GST is payable under Reverse Charge u/s 5(3) of IGST. Notification 10/2017 IGST imposes RCM on import of services

So To Pay RCM you need to take Registration....
Dear Vatsal
RCM is not applicable on Exempted goods or Services.
As the medical consultancy is Exempted by Notification 12/2017 CT (R) , So No RCM attracts.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register