02 February 2023
We have a Manufacturing unit in Delhi and same is registered under GST provisions. We, own a Residential Property in Delhi. We provide residential property on rent to ABC Ltd, registered in Haryana. The said property is used by his workers for stay/residential purpose, who are doing job work for us in our factory. As per Notf. No. 13/2017 Dt. 28.06.2017 recipient is liable to pay tax under RCM in this case.
QUERY 1. - Can ABC Ltd., pay tax under RCM or ABC Ltd., shall be treated as un-registered in Delhi, in this case and service shall be exempted.
QUERY 2. - If Tax is payable under RCM how can he pay CHST and SGST in Delhi as he is registered in Haryana.
CAclubindia
