06 January 2020
Whether RCM is applicable if a body corporate pays to its Pure Agent , the amount which has been incurred by the pure agent for Rent a Cab service.
06 January 2020
Yes ,RCM is applicable. When any supply takes place thru pure agent , The relationship between the supplier and recipient with respect to the main service, is on a principal-to-principal basis. Therefore , GSt applicability between body corporate & cab service provider will be on principal to principal basis and body corporate availing services of cab hire is liable to pay GST on RCM