if a registered person purchase service from a CA ( AUDIT SERVICE ). who is unregistered.
is tax levied?
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RCM applicability
Replies (3)
No RCM is not applicable on audit service since this is not a notified service under RCM.
Audit Service is not covered u/s 9(3) of CGST Act,2017. Hence No RCM.
Audit service is not notified under section 9(3),9(4).of GST act 2017 hence RCM will not be applicable.
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