Import of servies for consideration not in furtherance of business

who will pay GST in case of import of servies where these services are not taken for business but for consideration means these services are taken by end consumer?
Replies (3)
Quick Summary
This discussion clarifies who pays GST on imported services when they are for personal consumption rather than business purposes. Generally, the recipient pays GST under Reverse Charge Mechanism (RCM), but exceptions exist. For OIDAR services imported by a consumer, RCM may not apply. However, for other imported services used personally, the individual might need to register for GST and pay tax under RCM.

Recipient of services will pay the tax under RCM , Notification 10/2017 .

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)

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
13 November 2026
Accountant

New Mobile India

Muzaffarpur

B.Com

View Details
Company
10 November 2026
FP&A Executive

Gujarat Guardian

Ankleshwar

CA Final

View Details
Company
Featured 29 October 2026
Accounts Executive

Synergy Keystone

Chennai

B.Com

View Details
Company
Featured 07 November 2026
Paid Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
Featured 07 November 2026
Chartered Accountant

DPV & Associates

Chennai

CA

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details