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Import of service

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Vignesh

Student

31 Points Posted on 03 September 2018

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)

RAJA P M

"Do the Right Thing...!!!"

77792 Points Posted on 03 September 2018

***Please go to Just touch with sec 13 with sec 12 of IGST act...

Pankaj Rawat

GST Practitioner

29904 Points Posted on 04 September 2018

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