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 under GST does not apply to petrol pumps, except for services from transport agencies or advocates. A discussion on the applicability of the Reverse Charge Mechanism (RCM) under the Goods and Services Tax (GST) for petrol pumps supplying petrol, diesel, and lubricants. The consensus among participants is that RCM does not apply to these supplies as petroleum products are outside the GST Act's scope. However, if petrol pumps receive services from goods transport agencies or advocates, they must pay GST under RCM for those services. Registration is mandatory for suppliers of non-GST goods if they receive services covered under RCM. One participant requested documentation related to RCM from July to October 2017.