RCM on services provided by agent outside India

We have purchased a foreign tour from an agent outside India and after adding our markup we sold the tour to our Indian Client . The services would be consumed outside India only. will it amount to import of services liable under reverse charge .
Replies (1)

In case of intermediary services, the place of supply is the location of the supplier. Since the foreign agent is acting as an intermediery, the place of supply is outside India and hence GST would not be leviable under RCM. The definition of import of service requries the place of supply to be in India.

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