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Is RCM applicable for import of service when export service provided to foreign party
If you are treating it as a service received by you then RCM applicable on import of such service
As per Section 2(11) of IGST Act Import Services means
1. Supplier of Services must be Outside India,
2. Recipient of Services must be in India 3. PLACE SUPPLY MUST BE INDIA.
so to get place of supply need to refer Section 13(9) of IGST Act . which states that POS is the destination of goods. As in your case the destination of goods is outside India hence the POS is outside India, that means it does not satisfy the conditions for Import.
We are hired a cargo /vessel from Singapore to deliver our customers goods from kolkata to China port, the Singapore company raised a bill to us in USD for their vessel, the prima facie in this issue, if foreign shipping company not provide me service than my act of export service could not be performed on behalf of my client. Question is such import service applicable to pay RCM on invoice of foreign company charged? Section 2(11) IGST Act implied.
If you have availed the GTA services from outside taxable territory to provide services to non-taxable territory then RCM will be applicable on import of services from the non-taxable territory.
Your Query:
Hired Shipper from Singapore to Deliver Goods from Kolkota (Indai) to China.
Reply : No Import & no RCM applicable: Reference Section 13(9) of IGST act
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