RCM-Real Estate

[VIGNESH]

sir applicability of RCM 1. Works Contract? or only for housing projects 2. Rcm- purely labour Contract ?

[KASTURI SETHI]

Pure labour service is not under RCM. However, pl.elaborate your query.

[Ganeshan Kalyani]

Refer Issue Id 116687.

AI Summary

Reverse charge mechanism: pure labour services are not subject to reverse charge; works contract applicability queried. The query concerns whether the reverse charge mechanism applies to works contracts generally or only to housing projects and whether purely labour-only contracts fall under RCM. The reply states that pure labour services are not subject to RCM and requests further elaboration to assess RCM applicability to specific contractual arrangements, with a cross-reference to a related issue record.