Maheswara Swamy
(FInance Executive)
(40 Points)
Replied 01 July 2017
Services by way of Manpower supply is covered under RCM provisions of Service tax. But, the same is not mentioned by CBEC in the list of services chargeable under RCM. So,GST shall not be paid under RCM in case of manpower supply services received, unless the supplier is an Unregistered person.
Subcontractor services are also not covered under RCM in GST. So, unless the subcontractor is an Unregistered person of GST, there is no liability to pay GST under RCM.
Also, please note that upto Rs.5,000 per day, RCM not applicable.
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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