RCM ON TENDER FORM SALES

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This discussion clarifies whether government tender form sales are subject to the Goods and Services Tax (GST) Reverse Charge Mechanism (RCM) under Section 9(3). While an expert suggested it does, the listed RCM services don't explicitly include tender forms. The user is seeking a specific notification that might have added this provision, as tender forms would likely fall under services provided by the state government.

Vinod

Vinod (Querist)

03 March 2020 WHILE ANSWERING TO A QUERY, EXPERT SEETHARAMAN SIR MENTIONED THAT TENDER FORM SALE BY GOVT DEPARTMENT IS SUBJECT TO RCM AS PER SECTION 9(3). BUT I COULD NOT SEE THIS IN THE LIST OF TRANSACTIONS COVERED BY 9(3). IS IT ADDED BY A NOTIFICATION ? IS FO, PLEASE SHARE THE DETAILSM OF THAT NOTIFICATION. THANKS IN ADVANCE. vinodaca74@gmail.com

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

03 March 2020 See the list of 9(3) RCM applicable on service provided by government.

Vinod

Vinod (Querist)

03 March 2020 found the following services only in that list:
5. Services supplied by the Central Government, State Government, Union territory or local authority to
a business entity excluding, –
(1) renting of immovable property, and(2) services specified below-(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority;(ii) services in relation to an
aircraft or a vessel, inside or
outside the precincts of a port or an airport;(iii) transport of goods or passengers.
5A. Services supplied by the Central Government, State
Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 (12 of 2017).

tender forms not found there.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

03 March 2020 Tender forms will fall under service provided by state government in this case.

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