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RCM on Import of Service
RCM on Import of Service

30 Apr, 2024

By Vidhu

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RCM on Import of Service

Import of services means the supply of any service where- ▪️ The supplier of service is located outside ▪️ The recipient of service is located in India; and ▪️ The place of supply of service is in India; If the supplier of service is located in a non-taxable territory, the recipient of services located in the taxable territory is liable to pay GST under reverse charge.