Rcm/ncm
This query is : Resolved
20 July 2015
RCM or NCM which is applicable on parking charges on hired cab.
20 July 2025
For parking charges on hired cab, the tax applicability depends on who is charging and the nature of the service:
If you are paying parking charges to an unregistered service provider (like a private parking lot or individual), RCM (Reverse Charge Mechanism) will apply. You (the recipient) need to pay GST under RCM.
If the parking charges are included in the hired cab invoice and the cab service provider is registered and charging GST normally, then no RCM is applicable on parking separately because GST is paid by the cab provider (supplier).
If parking charges are paid separately to a registered parking service provider who charges GST, then GST is charged on normal forward charge basis (NCM - Normal Charge Mechanism).
If you are paying parking charges to an unregistered service provider (like a private parking lot or individual), RCM (Reverse Charge Mechanism) will apply. You (the recipient) need to pay GST under RCM.
If the parking charges are included in the hired cab invoice and the cab service provider is registered and charging GST normally, then no RCM is applicable on parking separately because GST is paid by the cab provider (supplier).
If parking charges are paid separately to a registered parking service provider who charges GST, then GST is charged on normal forward charge basis (NCM - Normal Charge Mechanism).
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