Rcm/ncm
This query is : Resolved
Prateek Khandelwal
(Querist)
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).
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
- Depreciation Chart Companies Act
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Capital Gail Exemption Certificate
- Accounting treatment of AMC alongwith the purchase of Laptop
- Issuing of delivery challan by seller of goods
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- Taxation of crypto futures in India Fy 2026- 2027
- EPF ECR NEW RULES Sep 17th 2026
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
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
