TaxTMI 
TaxTMI 
R/S
RENT PAID TO DIRECTOR IN PVT LTD CO IS RCM APLICABLE IN GST AS PER NOTIFICATION 13/2017 OF CGST ACTSUB SECTION 9 (3) OF CGST ACT?
RENT PAID TO DIRECTOR
27 Jan 2018 
5 Replies 
9541 Views Asked by
Reverse charge mechanism may render the company liable for GST on director-supplied services, subject to scope of covered services.
Whether GST under the reverse charge mechanism applies to rent paid to a director is contested: one view treats services by a director to the company as subject to reverse charge payable by the company; another view observes the cited entry does not expressly cover renting services so RCM would not apply. Contributors distinguish supplies to a body corporate (RCM may apply) from supplies between individuals (RCM not applicable and supplier liable). (AI Summary)
Whether GST under the reverse charge mechanism applies to rent paid to a director is contested: one view treats services by a director to the company as subject to reverse charge payable by the company; another view observes the cited entry does not expressly cover renting services so RCM would not apply. Contributors distinguish supplies to a body corporate (RCM may apply) from supplies between individuals (RCM not applicable and supplier liable). (AI Summary)