Is RCM applicable on foreign consultants in GST

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Respected all,
Is RCM applicable on foreign consultants in GST.
Replies (2)
Is foregin consultant located out side India and providing services from outside India? , Is he providing services online ?. please elaborate in detail .

 

The Reverse Charge Mechanism (RCM) is a provision in the Goods and Services Tax (GST) system where the recipient of goods or services is liable to pay the tax instead of the supplier. This mechanism is applicable in specific cases as determined by the GST laws of a particular country.

 

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