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.
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RCM on Services u/s 13(3)(a)
Replies (7)
If POS is outside India then no tax under GST
RCM is applicable on import of service . Since POS is o/s India . It not the import of service hence RCM liablity does not arise in these case.
No RCM is not applicable
Can explain what kind of service being procured ???
Yes if the services is provided out side India & the location of supplier is also out side India , then the POS in term of Section 13(3) of IGST Act is where the services being provided.
Hence GST Attracts
Yes if the services is provided out side India & the location of supplier is also out side India , then the POS in term of Section 13(3) of IGST Act is where the services being provided.
Hence GST Attracts
** Hence No GST Attracts (No RCM)
Not applicable
RCM liablity does not arise in these case
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