TaxTMI 
TaxTMI 
Dear Sir,
Whether RCM is applicable on AMC (Agricultural Market Committee Cess) paid to Agricultural Market Committee towards purchase of Agricultural Produce. Please clarify.
RCM on AMC (Agricultural Market Cess)
14 Nov 2019 
1 Reply 
8392 Views Asked by
Reverse charge mechanism not applicable to agricultural market cess, as it is levied under state marketing law.
RCM does not apply to Agricultural Market Cess because Section 9(3) and 9(4) of the CGST Act and related notifications address liabilities under the CGST framework only, whereas the cess is levied under the State Agricultural Produce Marketing Act and thus lies outside the CGST Act's reverse charge provisions. (AI Summary)
RCM does not apply to Agricultural Market Cess because Section 9(3) and 9(4) of the CGST Act and related notifications address liabilities under the CGST framework only, whereas the cess is levied under the State Agricultural Produce Marketing Act and thus lies outside the CGST Act's reverse charge provisions. (AI Summary)