RCM on Supply of Service by Government

[Muthukumar Muthunarasimhan]

Dear Experts,

As per the provisions of GST , the following two services are comes under RCM category to discharge the GST liabilities?

1. EPF administrative charges paid by the employer.

2. Advance Authorization fee paid by the applicant.

AI Summary

Experts Debate GST Applicability on EPF Administrative Charges and Advance Authorization Fees Under Reverse Charge Mechanism A discussion on the applicability of the Reverse Charge Mechanism (RCM) under GST for EPF administrative charges and Advance Authorization fees. One expert argues these are statutory fees and not liable to GST. Another expert contends that EPF charges fall under RCM as they relate to manpower supply, while Advance Authorization fees are taxable under RCM. The debate includes references to past trade notices and clarifications on service tax liabilities, emphasizing the complexity of statutory versus non-statutory fees in determining GST applicability.