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RCM liability

Pooja Singhal (108 Points)

15 February 2019

as of now rcm is applicable?if yes which supply or services?

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prasad Nilugal ( GST Practitioner & Accounts ) (14644 Points)
Replied 15 February 2019

Read notification 13/2017 dt 28/6/2017 (CT) on CBES web site in GST section / Notification , RCM applicable section 9(3) of the CGST act 2017

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shridhar S (58 Points)
Replied 15 February 2019

As per notification number 29/2018 central tax rates rcm on man power security services

Manjunatha.G (Senior Executive Accounts) (78 Points)
Replied 15 February 2019

Madam,

At present below major list of services is coming under GST RCM.

1. Legal services.
2. GTA services.
3. Security Services.
4. Import of services ( non-resident)
5. Sea shipment fright charges.

Further services list please refer as mentioned by Mr. Prasad nilugal and Mr. shridhar.

Thanks and Regards.

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 15 February 2019

As of today RCM applicable only on services & Goods cover under section 9(3) ie, GTA , lawyer, Sponsorship, Company Director, Security Servixes , Individual DSA, Renting Immovable property by Govt , cashew Nuts, bidi wrapper, Silk yarn Etc

For more explanation kindly refer Notificarion 4/2017, 13/2017, 15/2018 , 3/2018 , All are of CT rate

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