RCM liability

Read notification 13/2017 dt 28/6/2017  (CT)  on CBES  web site  in GST section / Notification  , RCM  applicable section 9(3) of the CGST act 2017 

As per notification number 29/2018 central tax rates rcm on man power security services

Madam,

At present below major list of services is coming under GST RCM.

1. Legal services.
2. GTA services.
3. Security Services.
4. Import of services ( non-resident)
5. Sea shipment fright charges.

Further services list please refer as mentioned by Mr. Prasad nilugal and Mr. shridhar.

Thanks and Regards.

As of today RCM applicable only on services & Goods cover under section 9(3) ie, GTA , lawyer, Sponsorship, Company Director, Security Servixes , Individual DSA, Renting Immovable property by Govt , cashew Nuts, bidi wrapper, Silk yarn Etc



For more explanation kindly refer Notificarion 4/2017, 13/2017, 15/2018 , 3/2018 , All are of CT rate

tendu leaf also?

Yes as per Notification 4/2017 CT (r) , if tendu leaf being purchase from Agriculturalists, RCM is applicable

AGREE WITH PANKAJ

Dear Sir,

Please Help If I Get Service From GTA (Who is Unregistered in GST) So i Need to Pay RCM Tax 

 YES............ RCM IS TO BE DONE EVEN IF THE GTA IS URD