Reverse charge under GTS

RCM 392 views 9 replies

can u explain which goods and services coming under GTA

Replies (9)
reverse charge under GST

Any supply of goods received from unregd person by a regd person will be covered under Reverse charge.

For services, refer to list available on CBEC

Please give the defination of Goods and Services under GST..

Sec 2 (52) of CGST Act -“goods” means every kind of movable property other than money and
securities but includes actionable claim, growing crops, grass and things attached to
or forming part of the land which are agreed to be severed before supply or under a contract or supply.

Sec 2 (102) “services” means anything other than goods, money and securities but
includes activities relating to the use of money or its conversion by cash or by any
other mode, from one form, currency or denomination, to another form, currency or
denomination for which a separate consideration is charged;

Do you believe reverse charge is applicable all type of general expenses like tea purchase, stattionery, Conveyance etc?

ohh! really?

Prabir ,

i have given my reply on RCM in previous thread. I am again reproducing the same in this thread too :

Under RCM, it is said supply of taxable goods or services on which GST is leviable.

Goods means every kind of movable property other than money and
securities but includes actionable claim, growing crops, grass and things attached to
or forming part of the land which are agreed to be severed before supply or under a
contract of supply;

Can be interpreted as Goods which will be supplied or agreed to be supplied on contract will be considered as goods under GST. Therefore, RCM will not be applicable on self-consumed goods.

yes i aggree with u Nisha ji
If ITC is available then why department going to collect it?


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