banner_ad

RCM on repair

RCM 1461 views 2 replies

Does Painting work and repair of boundry wall attract RCM under GST? 

Replies (2)

Under GST, the liability to pay tax can arise under two scenarios: forward charge (FC) or reverse charge mechanism (RCM).

 RCM is applicable when the recipient of goods or services is liable to pay GST. Painting Work and RCM:

1. *RCM Applicability*: Painting work is classified under SAC 9954, which attracts RCM under GST. This means the recipient of the painting service is liable to pay GST.

 2. *Exemptions*: However, if the painting work is done for a residential dwelling, it's exempt from GST under Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017. Repair of Boundary Wall and RCM: 1. *RCM Applicability*: Repair of a boundary wall is classified under SAC 9954, which also attracts RCM under GST. The recipient of the repair service is liable to pay GST. 2.

*No Exemptions*: Unlike painting work, repair of a boundary wall does not have any specific exemptions under GST. In both cases, if you're the recipient of these services, you'll need to pay GST under RCM.

 Ensure you maintain accurate records and comply with GST regulations.

Section 9(3) and Section 9(4) deals with RCM under GST act. At Present Section 9(4) barred. Based on ur question there is no requirement to pay GST under RCM relating to repairs and Paints boundry wall. NO RCM provisions applicable. However If the receipent of the service, is a Real Estate business entity, then only RCM Provisions applicable.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details