warranty claims, Service Tax

[RAJAGOPAL OBBAI]

A foreign supplier supplied parts to India. Importer in India raised claim towards quality issue. Is claim received liable to service tax under import of service (RCM)?

Posts / Replies

[vk agarwal]

This is nothing but reduction in price of goods . IGST has already been paid on full value at the time of import. Hence, it seems no IGST is payable under reverse charge on claim received

[RAJAGOPAL OBBAI]

Thank you so much Sir.