TaxTMI 
TaxTMI 
sir applicability of RCM 1. Works Contract? or only for housing projects 2. Rcm- purely labour Contract ?
RCM-Real Estate
29 Aug 2020 
2 Replies 
1354 Views Asked by
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. (AI Summary)
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. (AI Summary)