RCM is applicable or not (labour Charges , loading and uloading charges)


This query is : Resolved 

Quick Summary
This discussion clarifies the applicability of the Reverse Charge Mechanism (RCM) on labour, loading, and unloading charges. RCM is applicable if these services are provided by a GTA as part of transportation, at a 5% tax rate without input tax credit. For unregistered suppliers who are not GTAs, RCM is generally not applicable after September 2019.

(Querist)
18 April 2025 Sir/Mam,

If any one paid loading and unloading charges and labour charges RCM is applicable or not? if applicable what is the tax rate.

Plz explain

Thanking you,

18 April 2025 RCM applies if provided by a GTA as part of transportation services at 5% (without ITC).

For non-GTA unregistered suppliers, RCM is generally not applicable post-September 2019.

ARCHANA (Querist)
21 April 2025 thank you sir for your reply

21 April 2025 You are welcome.

28 September 2025 Good luck.....


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