Import of service

Under which section import of service is taxable under reverse charge because no where in section 9(3) or 5(3) speaks about reverse charge on import of services. Whether they are taxable to reverse charge under section 9(4)?

Please clarify with reference to section number

Replies (3)
***Please go to Just touch with sec 13 with sec 12 of IGST act...
As per Notification 10/2017 IGST (R), under s.no. 1 : Any services supplied by any person located in Non taxable territory to person in taxable territory, the recepient is liable to do RCM

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