This discussion addresses whether the Goods and Services Tax (GST) Reverse Charge Mechanism (RCM) applies to expenses for repairing office building window glass panes. Specifically, it questions the applicability when the repair is carried out by an unregistered person who provides an invoice without GST. The consensus reached is that RCM is not applicable in this scenario.
16 August 2023
Does expenses towards repairs and maintenance of Office building attracts RCM under GST. We got the window glass panes repaired through a unregistered person and he gave invoice without GST. Does this attract RCM under GST? If yes, at what percentage we need to pay GST under RCM