But still i have one more question that's, if vendor means -music class provider doesn't have GST number & anyway its nill rated --here whether its applicable for RCM on service receiver ???
I thought its not applicable for RCM because its already nill rated.
31 October 2026
The correct basis is Entry 80 of Notification 12/2017-CT(Rate) as amended in 2018: training or coaching in recreational activities relating to arts or culture is exempt whoever provides it (the 12AA/12AB charitable-entity condition now applies only to sports), whereas vocational/professional music courses may be taxable at 18%.