RCM Applicability

Could you please let me know on which transactions RCM is still applicable?
Replies (4)

RCM is still applicable u/s 9(3) of the CGST Act on notified supplies.

Refer the following notifications:

  • Notification No. 13/2017- Central Tax (Rate), dt. 28.06.17
  • Notification No. 22/2017- Central Tax (Rate), dt. 22.08.17
  • Notification No. 33/2017- Central Tax (Rate), dt. 13.10.17
  • Notification No. 03/2018- Central Tax (Rate), dt. 25.01.18
  • Notification No. 15/2018- Central Tax (Rate), dt. 26.07.18
Services covered under section 9(3) ie GTA, Advocate Services when avail , the RCM has to be done .

RCM liabiliy on transportation comes under section 9(3) and it is in force.
could you please let me know the transactions like Freight etc
good clarification and information

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