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RCM on Membership Fee

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(Querist)
11 May 2026 Sir,
If a gst registered printer pay membership fee to unregistered `Association of Printers' which is not registered under gst, RCM applicable? Thanks!
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Aashok Kumar Sharma

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Aashok Kumar Sharma (Expert)
11 May 2026 RCM is not applicable on membership fees paid to an unregistered association. The printer does not need to pay any GST under reverse charge as this service is not a "notified service" for RCM.
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