Development Cess and RCM

119 views 1 replies
User Avatar

3 Points Joined March 2023
Is GST applicable on development cess under RCM?
0 Reply Share Follow
On 09 January 2025 at 18:22 Report
Replies (1)
User Avatar

Master in Accounts & high court Advocate
9060 Points Joined December 2011

Under GST, development cess is typically levied by local authorities or government agencies for various purposes, such as infrastructure development.

 GST Applicability As per the GST laws: 1. _Notification No. 4/2018-Integrated Tax (Rate) dated 25.01.2018_:

 This notification specifies that certain services, including those provided by local authorities, are exempt from GST.

 2. _Schedule III of the CGST Act, 2017_: This schedule lists activities or transactions that are neither supply of goods nor supply of services, and thus are not subject to GST. Development cess might fall under this category. RCM Applicability Regarding the Reverse Charge Mechanism (RCM): 1.

Reply
On 09 January 2025 at 21:32


CCI Pro

Leave a Reply

Post Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Recent Threads

More recent discussions | Post

Related Threads
Loading