Hi friends
i have often heard that IGST is applicable on import of services under reverse charge mechanism.
However i feel that unlike service tax where import of services were specifically mentioned as one of the items on which reverse charge is applicable, the notification under GST does not mention import of services at all in the list of specified services on which reverse charge is applicable.
Then how can we say that reverse charge is applicable on import of services.
If we say that reverse charge is applicable under section 5(4) of the IGST Act as purchase of services from unregistered person, then that section has been held in abeyance till 30-sep-18.
i need to know on what basis are we saying that import of services fall under rcm.
please give relevant section, rule or notification in support of ur answer.
regards
shivani
CAclubindia
