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

This discussion clarifies the applicability of Reverse Charge Mechanism (RCM) for services received from outside India when the Place of Supply (POS) is also outside India, as per Section 13(3)(a) of the IGST Act. The consensus is that if both the supplier and the service provision are outside India, the POS is deemed outside India. Consequently, this does not constitute an import of service, and therefore, no GST liability under RCM arises.