RCM on Non-GTA, Premises, JCB and Tractor hir charges, Goods and Services Tax - GST

[KERAGODEGOPALARAO ANANTHARAO]

iS it RCM is applicable for:-

1. On tractor hire and JCB hire charges

2.On Rent paid for premises including residential premises used for business.

3. On Transportation charges on non-GTA services

kindly calrify sirs

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

1. Gst is not payable under RCM on tractor hire and JCB hire charges,

2. Yes,

3. In respect of transportation charges on non-GTA services the tax is payable under forward charge, that is, by the service provider.

[KERAGODEGOPALARAO ANANTHARAO]

THANK YOU SO MUCH SIR

[Shilpi Jain]

Pls be clear what are non-GTA services because the department views all transportation services as GTA and liable in the hands of the recipient.