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Gst on royalty

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Querist : Anonymous

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Querist : Anonymous (Querist)
19 July 2018 Dear Sir

We are paying royalty to Government, GST on which payable on reverse charge basis. Can any one provide particular section ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
19 July 2018 GST on royalty will have to be paid under the Reverse Charge Mechanism by the Business entity. So, provisions of RCM will apply. – Notification no. 13/2017 dt 28.06.2017

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