GST ON LABOUR CHARGES, RCM ON IMPORT, ETC...
This query is : Resolved
31 January 2022
Dear All,
I have certain question regarding GST as below:
1. Manufacturing Company receive labor service in relation to packing of goods from one contractor. Contractor is unregistered person in GST. Whether company is liable to pay GST under RCM in such situation?
2. A manufacturing company import certain goods under advance authorization scheme. Whether a company need to pay IGST under RCM in such a case?
3. A Manufacturing company take the advantage of advance authorization scheme and not paying IGST on import. In such a case is company eligible to claim refund of IGST paid on export done by it?
Please do the needful.
Thanking You.
I have certain question regarding GST as below:
1. Manufacturing Company receive labor service in relation to packing of goods from one contractor. Contractor is unregistered person in GST. Whether company is liable to pay GST under RCM in such situation?
2. A manufacturing company import certain goods under advance authorization scheme. Whether a company need to pay IGST under RCM in such a case?
3. A Manufacturing company take the advantage of advance authorization scheme and not paying IGST on import. In such a case is company eligible to claim refund of IGST paid on export done by it?
Please do the needful.
Thanking You.
01 February 2022
1 RCM not applicable on labour service.
2 IGST not payable.
3 yes, refund of IGST can be claimed.
2 IGST not payable.
3 yes, refund of IGST can be claimed.
02 February 2022
If you are importing under advance authorization then export obligation under advance authorization cannot be done via payment of IGST.
02 February 2022
1. No
2.No
3. Refund can not be claimed as restricted vide Rule 96(10)(b).
2.No
3. Refund can not be claimed as restricted vide Rule 96(10)(b).
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Supply through E-commerce Operators
- STCG....................................................
- Sales return eway bill
- AMOUNT RECEIVED UNDER COMPULOSRY ACQUISITION OF AGRICULTURAL LAND
- Relief u/s Section 89
- TAN for Partnership
- Is it compulsory to File 10E if Income including Pension Arrears is below 12 Lakh for the F Y 25 26
- Is E Way Bill Valid If Transport ID Not Mentioned in PART A But Vehicle details mentioned in PART B
- E way bill for tractors
- Specified Profession
- Section 54F - Exemption on LTCG in 2026 for HP purchased in 2023
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- Nomination of Bank for refund in itr 2
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
