No. RCM is not applicable. As per notification no. 13/2017 dated 28.06.2017, the govt. has notified the following services taxable under RCM: Supply of services by: 1. a GTA 2. an individual advocate including a senior advocate or firm of advocates 3. an arbitral tribunal 4. any person by way of sponsorship to any body corporate or partnership firm 5. CG/SG/UT/LA (subject to few exceptions) 6. a director of a company to the said company 7. an insurance agent 8. a recovery agent to a baking company or a financial institution or NBFC 9. an author, music composer, photographer, artist or the like to a publisher, music company, producer or the like.
Since supply of technical services is not provided in the above notification, it is taxable under forward charge.
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