Gst reverse and applicabe Registration ( Law Firm & Lawyers

Export of service is defined under section 2(6) of the IGST .

Import of service is defined under 2(11) of the IGST Act .

In Case of export, you fulfill all conditions in section 2(6) then, same will be Called Export of service, and export of service is Zero rated as per section 16 of the IGST Act (No GST) ,You Can either export by payment of IGST and claim refund, or submit LUT .

In Case of Import , if you fulfill all conditions in section 2(11) of the IGST Act , then same will be Import of service, and in this case., you are obtaining services from non taxable territory, so in my opinion as per notification 10/2017 IG Tax date 29/7/2017 (sr no 1) , your firm has to pay GST under RCM for import of service from non taxable territory . for that you have to take registration as well .

What you mentioned in the query regarding RCM ,that is applicable only for taxable territory.

please take others Opinion as well.