Master in Accounts & high court Advocate
9610 Points
Posted on 11 March 2025
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.