TMI BlogRegarding RCMX X X X Extracts X X X X X X X X Extracts X X X X ..... Regarding RCM X X X X Extracts X X X X X X X X Extracts X X X X ..... 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- Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Tax (Rate) dated 28.6.2017 as amended "Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, - (1) renting of immova ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Government, State Government or Union territory or local authority; gst is payable under RCM by the Business entity who receives such service. In your case land diversion fee paid by you to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s payable by you under RCM. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: GST is payable on reverse charge basis as advised by Shri Rajagopalan Reply By Ganeshan Kalyani: The Reply: I am also of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same view. X X X X Extracts X X X X X X X X Extracts X X X X
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