Question 33:

A Indian Company registered under GST is availing services of a USA firm by taking space from it to facilitate itself for cirulating bulk emails. Whether the Company is liable to pay IGST under RCM on payment made to USA firm. Pl. quote the relevant notification, if any.

Answer

As per section 13(12) of IGST Act The place of supply of online information and database access or retrieval services shall be the location of the recipient of services if the person receiving such services is located in taxable territory.
Location of supplier of Service is USA and Place of supply as per the above rule is lndia.
According to S. no. 1 of Notification No. 10/2017- Integrated Tax (Rate), Where any service supplied by any person who is located in a non-taxable territory(means o/s India) to any person located in the taxable territory(i.e. India
other than non-taxable online recipient ,then the recipient located in INDIA shall pay the integrated tax on such supply under Reverse charge. 
As the Indian company receiving service is taxable online recipient thus required to pay tax under reverse charge.
Note 
It is assumed that the conditions given in section 13 (12) are fulfilled to satisfied the location of receiver in India
Please cross check the same  (Reply dt. 27/3/2018)