RCM ON TENDER FORM SALES

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

Vinod

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

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