Sir,
Does the services offered by booking.com and agoda are import of service attracting RCM provisions. Both of them not collecting GST on their commission. When I check the registration details both of them have registrered offices across various states. As per my knowledge these are foreign companies providing services from outside the country ie, location of service provider is outside india and place of supply and location of service receiver are in India, hence it is a import of service. please advice me in this regard
CAclubindia
