406 Points
Joined May 2016
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