XYZ(India) had sent documents, drawings and specifications of a component to PQR(UK). PQR had studied the said documents / drawings and based on that had given a certification / report regarding the component. XYZ paid certification fees to PQR in foreign currency. Is XYZ required to pay GST under reverse charge on the amount paid? In my view it will fall under Section 13(2) of IGST Act and XYZ will be liable to pay GST under reverse charge. Kindly confirm.
Kaustubh Ram Karandikar Asked question August 23, 2021