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Supply taxable under RCM [Section 9(3) of CGST ACT]
Notification No. 04/2017 - Central...
Notification No. 13/2017 - Central...
Supply taxable on RCM basis under ...
Supply taxable on RCM basis under GST laws
Supply taxable u/s 9(3) of the CGST Act and u/s 5(3) of the IGST Act on RCM basis
|
SN |
RCM on supply |
Notification |
|
a. |
Goods under CGST Act, 2017 |
Notification No. 04/2017-Central Tax (Rate) dt. 28-06-2017 |
|
b. |
Services under CGST Act, 2017 |
Notification No. 13/2017-Central Tax (Rate) dt. 28-06-2017 |
Note: All the above services have also been notified for reverse charge under IGST Act vide Notification No. 10/2017-Integrated Tax (Rate) dt. 28-06-2017 as amended. In addition to them, following service is also notified by said notification under reverse charge for IGST purposes:
|
Sl. No. |
Category of Supply of Services |
Supplier of service |
Recipient of Service |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient. |
Any person located in a non-taxable territory |
Any person located in the taxable territory other than non-taxable online recipient. |
|
10. |
Services supplied by a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. |
A person located in non-taxable territory |
Importer, as defined in clause (26) of section 2 of the Customs Act, 1962(52 of 1962), located in the taxable territory. |
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