Import of Services under GST: RCM and Place of Supply Rules

This article explains the key provisions relating to GST on import of services, RCM, place of supply rules and their application to common transactions such as employee secondment, overseas accommodation, exhibitions, trademark registration and ocean freight. Place of Supply Rules for Import of ServicesNow let’s understand the provisions of place of supply rules. As per Section (13)(2) The place of supply of services except the services specified in sub-sections (3) to (13) shall be the location of the recipient of services. 13(10) Passenger transportation services Place where the passenger embarks on the conveyance for a continuous journey Embarkation point determines POS. ConclusionThe applicability of GST under RCM on import of services depends primarily on the nature of the service and the applicable place of supply provisions.