RCM on services provided by agent outside India
Ahanak (Article) (275 Points)
20 April 2024Ahanak (Article) (275 Points)
20 April 2024
CA Mayank A Jain
(Chartered Accountant in Practice)
(1035 Points)
Replied 23 April 2024
In case of intermediary services, the place of supply is the location of the supplier. Since the foreign agent is acting as an intermediery, the place of supply is outside India and hence GST would not be leviable under RCM. The definition of import of service requries the place of supply to be in India.
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