RCM applicabilIty on import of membership service

whether RCM will be applicable on import of membership service?

Replies (5)
Quick Summary
This discussion clarifies the applicability of the Reverse Charge Mechanism (RCM) on imported membership services. Generally, if the service doesn't fall under specific sections of the IGST Act (like networking associations), the place of supply is deemed to be the recipient's location in India. Consequently, IGST is payable under RCM by the Indian recipient.

No....

Will you please elaborate  Import  of membership  services , with  example .  

Case of import of service, if the nature of service does not fall under the one specified under Section 13(3) to 13(13) of IGST Act, then place of supply shall be the location of the recipient of service. Hence, IGST is to be discharged under RCM when recipient is in India

Client has taken membership of an international association which basically helps to grow the network of the members.  

Agree with sourov's reply ,  if  service is not falling  under section (3) to (13)  of the section 13 of the IGST act , then please of supply will  be recipient  of service ( Importer ) , therefor  IGST  on RCM applicable , pleaser refer section 13 of the IGST Act 2017 .  

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details