REVERSE CHARGE MECHANISM

This query is : Resolved

sushma (Querist)
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26 February 2020 EARLIER REVERSE CHARGE MECHANISM WAS SUSPENDED TILL SEPTEMBER 2019 LATER , FEW SERVICES WERE LISTED UNDER REVERSE CHARGE MECHANISM. HOWEVER, IN CASE OF GOODS RCM APPLICABILITY IS NOT CLEAR. ADVICE WHETHER RCM IS APPLICABLE OR NOT IN THE FOLLOWING CASES :-

1. WHEN SILK SAREES ARE PURCHASED FROM UNREGISTERED DEALER ?

2. WHEN JOBWORK SUCH AS PROCEESING OF SILK SAREES LIKE DYEING COLOURS TO SILK SAREES, WATER PROOFING THE SAREES FROM UNREGISTERED DEALER?

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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27 February 2020 in both case section 9(4) will be applicable which is only partially notified. Government has not notified the specified goods and specified class of tax payers who are liable for RCM so no RCM payable as of now.