Question ID :
44875
Import of services - RCM applicability
Dear Professional Colleagues, If a school avail services of a non resident individual for teaching the students, whether these services attract GST on RCM to be paid by school?. The school is having Form 10AC for income exemption u/s 10(23C).
Posted by
ESWARAIAH Y
on
Jun 16, 2025
Filed Under
GST
If the school is a charitable educational institution, provides exempt education services, and avails teaching services from a non-resident individual, then **RCM under GST is not applicable, as the import is not in furtherance of business.
Posted by
CA. SURAJ KUMAR CHOUDHARY on
Jun 17, 2025
Answer ID :
85913
Import of service is taxable irrespective of whether it is received for business or not as per section 7(1)(b).However, since school is exempted from registration under section 23 and section 24 overrides only the section 22, it is not required to register under gst and hence not liable to pay RCM.
Posted by
LOKESH DINESH SONI on
Jun 18, 2025