Gst reverse charge applicable or not if

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

18 July 2017 Dear sir

Please advise whether gst under reverse charge applicable or not as service provider is from outside india??

Amit Goel

Amit Goel (Expert)
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18 July 2017 if service provider is not in India and the service fall under IMPORT of service then as per section 5(3) of IGST ACT read with Notification 10/2017 of IGST entry no 1 there is reverse charge liability on recipient of service.
Section 2(11) of IGST Act

‘‘import of services” means the supply of any service, where––
(i) the supplier of service is located outside India;
(ii) the recipient of service is located in India; and
(iii) the place of supply of service is in India;

Querist : Anonymous

Querist : Anonymous (Querist)

19 July 2017 Dear sir,

In our case, Service provider is providing space for advertising or providing space for site in web..can you please advise now??

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