RCM director technical service

This discussion clarifies the applicability of Reverse Charge Mechanism (RCM) for technical consultancy services provided by a director to a partnership firm. While RCM typically applies to services supplied by a director to their own company, this situation involves a director providing services to a separate partnership firm. The advice suggests that if the partnership firm's turnover exceeds the GST registration threshold, they will need to register and charge GST at 18% on the technical consultancy fees, rather than applying RCM in this specific scenario.