Reverse Charge under IGST ACT

What is Your exact Query Mr. Tamil Selvan...?

no..non taxable online recipient (is like consumers in simple language) so they won't get taxed under RCM for services of OIDAR Services availed

As I understand RCM means that the recipient is responsible to pay tax to government. An unregistered person has no way to do that.

First of all, a whole hearted thanks for everyone who replied.
Raja P M sir ..
I will try to convey, what I concluded in my mind, Kindly correct me if i misunderstood anything. And sorry for the long text.

I am a CA student.In my books, while studying the reverse charge under IGST Act, the first reverse charge which they gave is as follows:

1) Any service supplied by any person who is located in a non taxable territory to any person other than non taxable online recipient.
👆After reading this, i came to a conclusion that NTOR will never be taxable. Because I already studied in Exemption Chapter that
" Any service provided by a service provider located in a non taxable territory to NTOR is FULLY EXEMPT ^except^ two services,
They are
1) OIDAR Services
2) Transportation of goods from outside India upto custom frontier of India by Vessels by a person located in non taxable territory.

Now, the 2nd Reverse Charge they gave is,
" Services supplied by a person located in non taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India"

After reading the 2nd reverse charge, I have a doubt. In case, if NTOR is the recipient in the 2nd reverse charge situation,

Will NTOR be liable to pay tax or not ?
Because in 1st reverse charge, they said that "ANY SERVICES PROVIDED TO NTOR, Forward Charge Mechanism will apply"
Is my conclusion (after reading 1st reverse charge) wrong ?

I am confused.

Hope you can help me! Thank you !

brother...service of transportation from outside India doesn't get covered in OIDAR service.

but they didnt specifically mentioned in 1st reverse charge that it was OIDAR service, they used the word "any service"..!

brother please paraphrase your question again

yeah..sure brother..
let me ask this way,
after reading first reverse charge point,
can i conclude that NTOR is out of RCM?

non taxable online rciepient doesn't have to pay tax on reverse charge .yes

okay, even if NTOR is a recipient of transportation services?

so, can I conclude that NTOR will be 100% unregistered person.

in second reverse charge..service of transportation service is not online service ..and hence it is not rendered to non taxable online recipient.(NTOR -is one who receives online service ).so second reverse charge is applble fr recipient who is not at all online service recipient.

yes brother.

yes.. i understood. Thank you for ur wonderful explanation brother..
can u clarify this last doubt..
NTOR will always be a unregistered person or they can also be a registered person ?