we have hire professional fees for PF & ESIC monthly rs.4000 fees from unregistered person.
its is liable to RCM tax
As per Notification No 13/2017, RCM is required to paid against services of Advocates.
So if you are paying Fees to an Advocate, then you are required to pay RCM against that fee.
But if you are paying Fees to a CA, CS or any other professional other than Advocate, then the requirement of paying RCM does not arise.
Thanks
CAclubindia
