Ques: What is the GST rate and HSN Code for providing on-line publishing services. In this case the Journal is publishing an article on its website for the author and charge consideration from the author for publishing his article.

Ans: 18%

Ques: We have availed legal services from law firm. The service provider and receiver are in one state, though the service provider is billing from another state. We have been depositing CGST & SGST under RCM on these services. We have received SCN stating that IGST RCM should have been deposited in this respect. Is their contention correct.

Ans: Generally for legal services, place of supply will depend on location of recipient and location of supplier. In instant case, if supplier is located in another state, IGST will apply. You can argue on revenue neutrality and also seek benefit under Section 19 of the IGST Act, 2017.

Ques: Is RCM applicable on import of tool related to software services. Is there any threshold limit for applicability of RCM on import of tools from abroad. Is RCM applicable even if a tool costs 50 to 100 $

Ans:  There is no threshold for import and one has to pay GST on that