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RCM on legal services

Hatinder Sharma (35 Points)

05 June 2020

if we avail the advocate service with in state that case RCM not applicable

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yash (accountant) (519 Points)
Replied 05 June 2020

No sir, RCM is applicable on advoate services

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Hatinder Sharma (35 Points)
Replied 05 June 2020

Yes it would be applicable. Where the advocate is of another state, then IGST payable, if not CGST & SGST.

Levy arises based on Section 9(3) r/w notification 10/2017-CT(R)

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Shivam RC (Student) (23683 Points)
Replied 05 June 2020

@ Hatinder Sharma Sir, one small correction is that the Notification Number will be 13/2017 - Central Tax ( Rate ), dated 28.06.2017 and not Notification No. 10/2017 - CT(R).

The Reverse Charge Mechanism ( RCM ) of Notified Cases i.e. Section 9(3) of the CGST Act 2017 are notified via Notification No. 13/2017 - Central Tax ( Rate ), dated 28.06.2017 as amended time to time.