Gst under rcm on legal services when registered entity providing only exempt services

Gaurav Bhootra (CA Job) (24 Points)

21 August 2019  

Whether the GST under RCM on Legal Services received by an entity registered under GST Act  as well as 12(A) of IT Act is payable when whole output services is from  charitable activity i.e.  Exempted Services under GST Act and there is no usability of ITC on GST paid under RCM.

Whether the an entity registered under GST Act and also registered under 12(A) of IT Act can be considered as Business Entity for the purpose of applicability of RCM Provision on legal Services.