TaxTMI 
TaxTMI 
IS RCM IS APPLICABLE FOR PETROL PUMPS SUPPLYING PETROL,DIESEL AND LUBRICANTS IN RETAIL TO THE USERS
APPLICAABILITY OF REVERSE CHARGE MECHANISM
25 Sep 2020 
6 Replies 
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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. (AI Summary)
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. (AI Summary)