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RCM applicabilIty on import of membership service

rahul rana (CA) (110 Points)

20 October 2021

whether RCM will be applicable on import of membership service?

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CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 20 October 2021

No....

prasad Nilugal ( GST Practitioner & Accounts ) (14167 Points)
Replied 20 October 2021

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

CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 20 October 2021

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

rahul rana (CA) (110 Points)
Replied 20 October 2021

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

prasad Nilugal ( GST Practitioner & Accounts ) (14167 Points)
Replied 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 .

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