rcm on computer repair

This query is : Resolved

rocky (Querist)
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17 May 2017 we are a private limited. received bill for computer repair (only labour..no goods) ..will this transaction attract rcm

CA Altamush Zafar

CA Altamush Zafar (Expert)
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17 May 2017 No it wont as it does not fall under the category of works contract.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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20 July 2025 Yes, RCM is applicable on computer repair services (labour only) if the service provider is unregistered under GST.

Explanation:
Computer repair service falls under the category of services liable to GST.
If the supplier (repair service provider) is unregistered, then the recipient (your company) has to pay GST under Reverse Charge Mechanism.
If the supplier is registered and charges GST on invoice, then no RCM is applicable.
So in your case:
If the repairer is unregistered, you must pay GST on the repair charges under RCM.
If the repairer is registered and charging GST, then you pay GST to them as usual (normal forward charge).

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