dear all
we are making cash voucher of unloading charges and paid to unregistered person is there any liability of RCM on Unloading Charges.
if we are making signle voucher up to Rs. 1000/- not paid maximum over all expenses per day limit 5000/- in cash for unregistered person
than GST RCM applicable or Not
HAMALS/COOLIES EMPLOYED AT A PARTIULAR TIME
Where Hamals & Coolies are employed at a particular place and a particular time, outside the premises of the factory/establishment to perform a specific job on the spot in such cases no contribution is payable on the amount paid to such Coolies/Hamals, however the contribution is payable on the amount paid to the coolies and hamals for services rendered within the premises of the employer.
Bombay High Court in the case of Parley Bottling Co.Ltd. VS. ESIC,Bombay
1989 and Supreme Court in the case of ESIC VS.Premier Clay Products, have held this view.
SHORT PERIOD CONTRACT FOR SERVICE – ELECTRICIAN, CARPENTERS, MECHANICS, PLUMBERS ETC./REPAIR WORK DONE ON SHOP
In such cases also contribution is payable on the amount paid by the Employer if the services are rendered within the premises. This view was also held by Punjab and Haryana High Court vide its judgement dated 29.3.84 in the case of Modern Equipment Vs. ESIC in Civil Appeal No.3218 of 1989.
are correct.....
CAclubindia
