GST section 7(1)

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107 Points Posted on 19 March 2020
any individual importation of services, for a consideration so it is liable for GST & if yes, who is pay GST ?
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On 19 March 2020 at 17:37 Report
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This discussion clarifies that importing services for consideration is considered a supply under GST Section 7(1)(b). The recipient in India is liable to pay GST under the Reverse Charge Mechanism (RCM) as per Section 9(3). Even unregistered individuals importing services, such as architectural services for a personal house, must pay GST under RCM, as there is no registration threshold for such liability.

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Chartered Accountant
12739 Points Posted on 19 March 2020

AS PER SECTION 7(1)(b) , yes firstly it is SUPPLY under GST 

and there recipient of service (person in INDIA) is liable to pay GST under RCM  (IGST has to be paid) as per Sec 9(3) .

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On 19 March 2020 at 21:51
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107 Points Posted on 19 March 2020
But individual unregistered person how pay tax under RCM EX:- if any individual person (Mr. X) important architecture service from construction for own house so how person who is unregistered (Mr.X) pay tax under RCM ?
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On 19 March 2020 at 22:15
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Chartered Accountant
12739 Points Posted on 19 March 2020

He has liability to pay tax under RCM 

and there is NO threshold limit for registration for the person who is liable to pay tax under RCM .  

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On 19 March 2020 at 23:00
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8 Points Posted on 23 March 2020
No tax will be applied if a person who import a service is unregistered
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On 23 March 2020 at 20:07
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107 Points Posted on 23 March 2020
Mam can you tell me in which entry / circular unregistered person is avail this exception .
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On 23 March 2020 at 20:41
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8 Points Posted on 23 March 2020
Sorry i didn't see your question properly, he has to pay tax under RCM
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On 23 March 2020 at 21:06

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