RCM on purchase of advertisement space outside India

As per my view.,

Yes... Rcm applicable for import of service. The advertisement space is a supply of service...

Sir,
advertisement space is provided outside India so the
place of supply of service will b outside India, then how can the rcm is applicable??

Are You supply that service or receive...?

I received the service from Iran and supply to UK.

In term of Section 2(11) of IGST Act import of Services fulfills when Location of Receptient is in India, Supplier is out of India & Services being provided in India.

Hence as per your the services being received in India , hence cover under Import Services , So deposit IGST under RCM

Thanks sir
but the service are provided by the supplier at Iran and in the Iran country itself.
the advertisement is viewed at the website in Iran

But you clarify above that you in India received services from Iran ????
Dear kindly clarify procedure that how you book advertisement space therein , whether it's on internet ,& the computer system used for the same is in India ????

Sorry sir,
will clarify the case,

Mr.A (India) buys the space for online advertisement from Mr.B (Iran) and sell it to Mr.C (UK)

the advertisement will be displayed at various social networking websites of Iran.

in short Mr.C (UK) want to advertise his products at Iranian website in Iran.

for Mr.A (India) sales side is export of service which is exempt,
the query is regarding purchase side??

thanks

Yes it's import of Services.

As per Section 13(12) IGST Act , it's deemeding provision that Receptient is in Taxable Territory (India)  if Any two of following conditions are satisfied: 

1. Location of Receptient of services through internet is India

2. Settlement of payment through credit card,debit card or charge card or smart card or any card which is being issued in India.

3. Billing address is Recepeint of services in India

4.Internet protocol address of device used by Receptient of services is in India

5 The bank of Receptient used therein is located in India.

6. The country code of subscriber identify module card used by the Recipient of services is India

HENCE I ASSUME THAT above any 2 condition is satisfied in your case & the same is cover under Import of Services.