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reverse charge mechanism
government body
Replies (2)
NCM only is case of renting
Notification 3/2018 CT:
Services supplied by Govt by way of renting Immovable Property , is under RCM ,, subject to conditions that Recepient is Registered.
Notification 36/2017 CT (R) :
supply of used vehicle, confiscated goods, old or waste scrap goods by Govt to Registered person is under RCM .
Note : In both the condition the RCM is applicable only when the Recepient is Registered in GST
Services supplied by Govt by way of renting Immovable Property , is under RCM ,, subject to conditions that Recepient is Registered.
Notification 36/2017 CT (R) :
supply of used vehicle, confiscated goods, old or waste scrap goods by Govt to Registered person is under RCM .
Note : In both the condition the RCM is applicable only when the Recepient is Registered in GST
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