RCM on Services u/s 13(3)(a)

Devansh Chandna (9 Points)

07 June 2021  
We have taken services from outside India in respect of goods. The provisions of sec. 13(3)(a) IGST, 2017 is applicable and accordingly our POS is also outside India.

My question is whether the said service is liable to tax under RCM or not? because this is not import of service as POS is outside India.