# Additional RCM Services under IGST

In addition to the services under Section 9(3) of CGST, the Government has notified extra services under Section 5(3) of the IGST Act where RCM applies (Notification No. 10/2017-IT(R)).

## The Additional Entry

Supplier	Service	Recipient
Any person located in a non-taxable territory	Any service supplied	Any person located in TT other than a non-taxable online recipient

## Why a Separate IGST Entry?

Where supplier is outside India (non-taxable territory) and recipient is in India, this is an inter-State supply / import of service — IGST applies, not CGST/SGST.
The recipient in India pays IGST under RCM.

## Exclusion — 'Non-Taxable Online Recipient' (NTOR)

For services supplied via OIDAR (Online Information and Database Access or Retrieval) to a non-taxable online recipient, the foreign supplier himself is required to register and pay GST — the RCM does NOT apply on NTORs.

Worked example

### Example 1

Example 1 (Import of consulting): A US-based consultant provides advisory services to a registered Indian company. The Indian company pays IGST under RCM on the import of service.

### Example 2

Example 2 (OIDAR to individual): A foreign cloud-storage provider supplies services to an individual in India for personal use (NTOR). RCM does not apply — the foreign supplier must register and pay IGST.

### Example 3

Example 3 (OIDAR to registered Indian business): A foreign SaaS provider supplies services to a registered Indian business. The Indian business pays IGST under RCM.

⚠️ Common exam mistakes

Forgetting that this RCM entry exists only under IGST — not CGST/SGST.
Applying RCM on OIDAR services received by a non-taxable online recipient (individual for non-business use) — supplier must comply.
Confusing 'import of service' (RCM in recipient's hands) with 'export of service' (zero-rated).

Reference: Issued u/s 5(3) of IGST Act — Notification No. 10/2017-Integrated Tax (Rate) dated 28.06.2017 (as amended)

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