Import of services

RCM will be applicable on import of services.

but in case of import of goods custom duty and other supporting duties and IGST will be levied u/s 3 of CUSTOM TARIFF ACT 1975.

and IGST will be payable by the importer of goods on the import.

so in case of import of service :- RCM

and in case of import of goods :- NCM as per section 3 of CTA, 1975

for further query contact me on my email

jkrohan9788 @ gmail.com