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RCM on Housekeeping Charges

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Deepa Priyanka D

Accountant

21 Points Posted on 09 May 2023

Is RCM applicable on House Keeping Charges to Public Limited Company?

Replies (5)

Quick Summary

This discussion clarifies the applicability of the Reverse Charge Mechanism (RCM) on housekeeping charges for public limited companies. Generally, RCM does not apply. However, if housekeeping services are provided through an e-commerce operator, the operator is liable to deposit GST under Section 9(5) of the CGST Act, effectively meaning the e-commerce platform handles the GST payment.

Pankaj Rawat

GST Practitioner

55067 Points Posted on 09 May 2023

No.... RCM applicable.

Yes if it is Supplied through E-Commerce: -

As per Notification 23/2017 CT (r) The services by way hosue keeping supplied through E-commerce is cover under Section 9(5) . So E-commerce is liable to deposit GST under RCM

sabyasachi mukherjee

Profession

28261 Points Posted on 10 May 2023

A lower tax rate is applicable.

Pankaj Rawat

GST Practitioner

55067 Points Posted on 12 May 2023

As such there is no lower rate prescribed.

It is clear
If it is supplied by Registered person : GST on FCM
If it is supplied through E-commerce: GST is paid by E-commerce.

There is no RCM applicable.