Import of service in case of composition

Import / Export 105 views 2 replies
Can a person registered under composition scheme import services.
If yes, RCM is applicable in that case then how can he pay IGST.
Replies (2)

he have to pay igst under reverse charge as normal taxpayer do

Yes, he can Import. No restrictions on that.

He can discharge IGST also. No bars on the same.

 


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