GST RCM Query

The location of the supplier of service being outside India and that of the recipient being in India, place of supply(POS) is to be determined as per Section 13 of the IGST Act. The said supply is not covered under sub-sections (3) to(13) and therefore POS is location of the recipient i. e in India. Hence GST under RCM is applicable on import of services from overseas group company

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