GST RCM on Import of accreditation Service

This discussion explores whether the import of accreditation services from a foreign authority qualifies for the GST Reverse Charge Mechanism (RCM). According to the IGST Act, when a service supplier is located outside India and the recipient is in India, RCM is generally applicable. This means you will need to pay IGST via the cash ledger and can subsequently claim it as Input Tax Credit (ITC).