Services received under RCM till 30.06.2017-Payment of tax

[Narendra Soni]

Dear experts,

kindly suggest:-

1.Whether GST or Service tax has to pay on services received till 30.06.2017which are covered under RCM in existing service tax law as well as in GST law, say-GTA,Advocate,Director fee etc.

1.Whether GST or Service tax has to pay on services received till 30.06.2017 which are covered under RCM in existing service tax law but not covered under RCM in GST law,.say- Man power supply,Security & Rent a Cab services.

What tax and when has to pay, kindly suggest.

[piyush agarwal]

Refer Point of Taxation for RCM services till 30.06.2017 and refer time of supply for RCM services after 30.06.2017

AI Summary

Reverse charge mechanism: Point of taxation rules fix tax liability for pre transition services; time of supply governs post transition.
Tax on services received up to the GST transition cut off under the Reverse Charge Mechanism is determined by the pre GST point of taxation rules; services received after the cut off and RCM liability under GST are governed by the GST time of supply provisions.