Import of services

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Aparna (Querist)
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30 July 2020 In Case of import of services RCM is applicable when services receiver is register in India & POS is also in India. but if services receiver is register in India and services provider outside India & POS is also out side India than receiver required to pay RCM ??? if yes than which section is applicable and if no than also confirm as per which section not applicable ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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31 July 2020 No.

Import of service

As per Section 2(11) of IGST Act, import of service means supply of service, where,

a) Supplier of service is located outside India

b) Recipient of Service is located in India

c) The place of supply of service is in India.