RCM Applicability

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