GST Practitioner & Accounts
15093 Points
Posted on 20 October 2021
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 .