RCM IS APPLICABLE ON MATHADI BILL IN MAHARASHTRA

[SANJAY SURYAWANSHI]

RCM IS APPLICABLE ON MATHADI BILL IN MAHARASHTRA?

[YAGAY and SUN]

If Mathadi comes under the purview of Supply of Manpower, then, it is applicable not only in Maharashtra but also whole of India except JK as it is a Central Law.

[DR.MARIAPPAN GOVINDARAJAN]

May I know the meaning of 'Mathadi'?

[Ganeshan Kalyani]

Mathadi means a person carrying a load of material either on his Head (Matha) or on his back to stack at the appropriate place. These operations include loading unloading stacking, carrying, weighing, measuring or such other works including work preparatory or incidental to such operations.

[Ganeshan Kalyani]

“supply of manpower” means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.

If the above condition is satisfied along the condition that the provider of service is an individual and the recipient of service is a body corporate.

[Ganeshan Kalyani]

Please read "Then reverse charge is applicable. " im continuation to my last reply.

AI Summary

Reverse charge on manpower supply: RCM applies to Mathadi services when provider is individual and recipient is corporate.
Whether the reverse charge mechanism applies to Mathadi bills turns on classification of the activity as a supply of manpower. Mathadi services encompass carrying loads and related tasks such as loading, unloading, stacking, weighing and measuring. When such activities constitute supply of manpower - i.e., provision of persons to work under the recipient's superintendence or control - and the provider is an individual while the recipient is a body corporate, reverse charge applies under the central law and the service should be treated accordingly.