TMI BlogRegarding RCMX X X X Extracts X X X X X X X X Extracts X X X X ..... WHETHER RCM is applicable on LAND DIVERSION FEE PAID TO GOVERNMENT BY THE BUSINESS ENTITY Under Section 9(3) of CGST Act ? - Reply By Rajagopalan Ranganathan - The Reply = Sir, According to Sl. No. 5 of Notification No. 13/2017- Central Tax (Rate) dated 28.6.2017 as amended Services supplied by the Central Government, State Government, Union territory or local authority to a business ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity excluding, - (1) renting of immovable property, and (2) services specified below- (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority; gst is payable under RCM by the Business entity who receives such service. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In your case land diversion fee paid by you to the Government is a fee for agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act (vide Sl. No. 5 (e) of Schedule II of CGST Act, 2017 ). Hence gst is payable by you under RCM. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = GST is payable on reverse charge basis as advised by Shri Rajag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opalan - Reply By Ganeshan Kalyani - The Reply = I am also of the same view. - Regarding RCM - Query Started By: - Prateek Agrawal Dated:- 17-10-2018 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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