GST section 7(1)
Bhargav Nirmal (107 Points)
19 March 2020
any individual importation of services, for a consideration so it is liable for GST & if yes, who is pay GST ?
6 Replies
CA Naveen Chand
(Chartered Accountant)
(12739 Points)
Replied 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) .
Bhargav Nirmal
(107 Points)
Replied 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 ?
CA Naveen Chand
(Chartered Accountant)
(12739 Points)
Replied 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 .
Priya Sharma
(8 Points)
Replied 23 March 2020
No tax will be applied if a person who import a service is unregistered
Bhargav Nirmal
(107 Points)
Replied 23 March 2020
Mam can you tell me in which entry / circular unregistered person is avail this exception .
Priya Sharma
(8 Points)
Replied 23 March 2020
Sorry i didn't see your question properly, he has to pay tax under RCM
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