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GST on retainership fee

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Whether GST is applicable on retainership fees in case of service provided by unregistered dealer to the corporate. is it taxed under RCM or FCM. What is the tax rate are applicable on same ?

Thanks
Pradeep
Replies (2)

It is an eligible ITC ,

You can account it as input receivable.

Depending upon the value of service rendered .
follow sec 22 of gst act


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