APPLICAABILITY OF REVERSE CHARGE MECHANISM

[KERAGODEGOPALARAO ANANTHARAO]

IS RCM IS APPLICABLE FOR PETROL PUMPS SUPPLYING PETROL,DIESEL AND LUBRICANTS IN RETAIL TO THE USERS

[Rajagopalan Ranganathan]

Sir,

Petroleum products are out of purview of GST Act. Hence RCM is not applicable to supplies made by petrol pumps.

[Shilpi Jain]

Agree with Rajagopalan sir. Further, if such petrol pump receives services of a GTA or advocate, etc. that are liable under section 9(3), it would be liable to pay GST under RCM for such supplies.

[KASTURI SETHI]

RCM is not applicable for supply of non-GST goods. However, if the above supplier of non-GST goods receive any services which are covered under RCM, registration is mandatory.

[Ganeshan Kalyani]

I agree with all the experts opinion.

[Himansu Sekhar]

No RCM

[Usha Kt]

Please mention any circular, notification or any other document related to RCM from July to Oct 2017 is applicable for petrol pumps

AI Summary

Reverse charge mechanism: not triggered by retail supply of petroleum products, but applies to taxable services received.
Retail supply of petroleum products by petrol pumps is outside GST and does not attract the reverse charge mechanism; however, where petrol pumps receive services that fall within the reverse charge framework, they must pay tax under RCM and comply with related obligations, including mandatory registration if triggered.