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RCM on Import of Services

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We are taking cloud services and advertisement services from outside India.

Can any one tell me provisions relating to RCM on the above services
Replies (3)
Yes as per it is covered under section 7 of CGST Act and tax to be paid under reverse charge.
Entry 1 of notifications 10/2017-IT(R) requires payment of GST under reverse charge
That rcm paid can be refundable or not


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