Import of servies for consideration not in furtherance of business

Depends upon nature of service and registration under GST of end user.

If the import of OIDAR services has been made by the consumer not in the course of the business then the RCM will not be applicable.

In case of import of services other than OIDAR services by the customer even not in the course of the business, then the person is required to obtain GST registration & pay GST under RCM on those services.

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
CA. Sorav Gupta
(Practicing Chartered Accountant)