RCM & GST Applicability

Respected Experts,

I want to know some facts about GST applicability, RCM, and some other points in the below case:

Case: A person is IT service provider. He takes work from Indian companies and outsources the work to some unregistered freelancers in India. Recently He shifted to London on a student visa and now he is handling his business from there. I want your advice on some below points:

1) Is he liable to get registered GST? As he is working from outside India. The location of supplier (LOS) will be outside india. He is providing service in India.

2) If he provide same services to London companies then does that transaction covered under GST in India?

3) Does he required to pay RCM on work outsourced to unregistered freelancers of India? (if he is liable to get registered under GST)

4) What if Indian companies making payments to him in his London Bank Account?

Please share your views and help me out.

Replies (1)
1) As per Section 14 of IGST : If you are supply to registered Person in India , then not required to take Registration as it will be Import services for Registered Recepeint .
Yes if you are providing services to URD in India then you are liable obtain Registration.

2) If you are registered in India ,as accordance to conditions prescribed in s.no.1 then yes it will be treated as export of services, subject to conditions fulfilled as prescribed in Section 2(6) of IGST Act .

3. No. .....RCM shall be applicable only when you are not registered in India & Any Receptient in India procure services from You.

4. hardly matter

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