query regarding reverse charge mechanism in gst

IPCC 205 views 5 replies
Supply of any services by the CG, SG, LOCAL AUTHORITY, UNION TERRITORY except
a. Renting of immovable property
b. Services provided by the department of pist by way of speed post express parcel post life insurance and agency services to a person other than govt and

Services in relation to an aircraft or vessel inside or outside the precints of a port or an airport

Transport of goods or passangers
Replies (5)
what is your query .
Out of these which are chargeable under reverse charge in gst

all services provide by govt. RCM would apply except following-

a. Renting of immovable property

b. Services provided by the department of pist by way of speed post express parcel post life insurance and agency services to a person other than govt

c. Services in relation to an aircraft or vessel inside or outside the precints of a port or an airport

d.Transport of goods or passanger

on above 4 services NCM would apply.

but I though reverse charge was excluded from syllabus?

RCM on supply of goods have been excluded for ca final may 18 exam.


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