Non payment of GST under RCM on import of service - purchased through credit cards

Naresh Gorantla (3 Points)

08 August 2023  

Dear All,

A software company has to purchase some software licenses from outside India. What it does is, it is telling their employees to purchase these software licenses through their credit cards and the amount incurred by their employees have been reimbursed to them on time to time basis.

In this case, whether GST under RCM to be paid by the company as the software is being utilized by the company. Please enlighten me!