RCM applicabilIty on import of membership service

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whether RCM will be applicable on import of membership service?

Replies (5)
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 .  


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