Is GST applicable on taking consultancy from a company based outside India?

This query is : Resolved

MUSTAFA KANORWALA (Querist)
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06 October 2021 Dear,

Is GST applicable for my self proprietorship firm as I have taken consultancy from a Education consultancy firm outside India? How much %GST is applicable and how do I pay it? The invoice sent to me is for eg 1000$ from outside India, what would be the GST applicable and other taxes for me to pay this to the company?

Can I get a refund on this GST in India? If so, how can I get a refund back?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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06 October 2021 GST payable under RCM for this service if you are a GST registraterd person. Claim ITC on the GST paid under RCM.

Udaya Chandran

Udaya Chandran (Expert)
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06 October 2021 Your service under RCM. You need to get yourself registered and issue self invoice/payment voucher and pay GST under RCM to the government directly. GST @ 18% shall be applicable. Refund is not available. However, if you continue to receive such service and be liable to pay GST, you can avail ITC on RCM paid.

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