Repairs carried out outside India

XYZ(India) exported the goods to PQR(U.K.). On examining the goods on receipt, it was observed by PQR that it requires certain repairs which PQR did on his own and the repairing charges was recovered from XYZ. Will this transaction fall under Section 13(2) of IGST Act and therefore XYZ liable for reverse charge or it will fall under Section 13(3)(a) i.e. location where the services are actually performed and since it is performed outside India, XYZ not liable under RCM? In my view, it will fall under Section 13(3)(a) and therefore no RCM for XYZ. Views of the experts please.

Replies (1)
Your understanding is correct. As place of supply and location of the supplier both are outside India Gst is not applicable.

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