whether RCM will be applicable on import of membership service?
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RCM applicabilIty 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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