Telecom Towers ITC and the Supreme Court Review

Cross-border RCM is no longer just about paying GST on foreign invoices. 

The real question is whether there is an import of service at all. Place of supply, related-party transactions, employee secondments, valuation and digital services are creating new areas of litigation. 

With GST increasingly connected to remittance, transfer-pricing and ERP data, cross-border RCM has become a structural GST risk, not merely a compliance item.