Question16 :
The server is located outside India for which the indian company is making the payment in foreign currency. Is the indian company liable to pay GST under reverse charge?

Answer:  
The service mentioned in mail is subjected to tax as per section 13(12)of IGST Act Please note that this is covered under definition of supply as given in section 7(1)(b) It is import of service and covered under forward charge it is not a case of reverse charge of tax. . (Reply Dt. 04/01/2018)