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GST on import service

Pratik Kothari (Proprietor) (22 Points)

08 March 2018

My client exports services to US & UK. For the same he imports few services from abroad. Is he liable to pay GST under reverse charge ?? he uses these import services exclusively for export services. Is the any way by which he need not pay gst on the import services?

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3 Replies

RAMESH KUMAR SINGLA (PROFESSIONAL) (1777 Points)
Replied 08 March 2018

I think there is no other way but to pay the GST on import of service under RCM. i have not seen any notification exempting GST on receipt of services under RCM when such services are to be used for export of services only.

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CS M Pota (Company Secreatary) (3180 Points)
Replied 23 March 2018

Dera Pratik,

It is not possible to set off of GST payble at the time of Import services against GST on Export services to make GST effect ZERO.You will have to Pay GST on RCM at the time of import of Services and then claim.

Venkatanarayana GM (Partner associate at Hiregange & Associates) (1279 Points)
Replied 23 March 2018

Mr. Prathik Kothar,

Please explain what is the nature of service that you avail from abroad? based on such facts, we could classify under which provisions of IGST is RCM applicable?

Further if liable, you may require to pay IGST on RCM and avail input tax credit and eligible to apply for fast refund.

Venkat

9972047758

venkat6688 @ gmail.com