Question

Indian individual (recipient) is a singer. Indian recipient is doing video shoot in Bangkok and accordingly hired a foreign co based in Thailand for arranging the video shoot in Thailand and is making payment to a foreign company (supplier) based in Thailand for supply of video shoot services to the Indian recipient. Whether RCM is payable by the Indian recipient on the above services supplied by the foreign co?

Answer

The taxability of transaction will depend upon Place of supply and location of supplier. The Location of supplier in your case is Outside India, therefore Section 13 of IGST will apply.

The Place of supply for organizing an event (arranging video shoot) as per section 13(5) is the place where the event is actually held i.e outside India (Bangkok). Therefore these transactions are not subjected to GST.  (Reply dt.28/03/2019)