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

Devansh Chandna (4 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.

 7 Replies

CA Altamush Zafar (GST Consultant) (11013 Points)
Replied 07 June 2021

If POS is outside India then no tax under GST
1 Like

Heet Shah (Tax Consultant) (4378 Points)
Replied 07 June 2021

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.

1 Like

Sourav (Student) (23892 Points)
Replied 07 June 2021

No RCM is not applicable
1 Like

Pankaj Rawat (GST Practitioner) (51638 Points)
Replied 08 June 2021

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

Pankaj Rawat (GST Practitioner) (51638 Points)
Replied 08 June 2021

 

** Hence No GST Attracts (No RCM) 

1 Like

Sourav (Student) (23892 Points)
Replied 31 July 2021

Not applicable

Nidhi (Chief Accountant) (2060 Points)
Replied 31 July 2021

RCM liablity does not arise in these case
1 Like

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