In case of intermediary services, the place of supply is the location of the supplier. Since the foreign agent is acting as an intermediery, the place of supply is outside India and hence GST would not be leviable under RCM. The definition of import of service requries the place of supply to be in India.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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CAclubindia
