RCM on Non-GTA, Premises, JCB and Tractor hir charges

[KERAGODEGOPALARAO ANANTHARAO]

iS it RCM is applicable for:-

1. On tractor hire and JCB hire charges

2.On Rent paid for premises including residential premises used for business.

3. On Transportation charges on non-GTA services

kindly calrify sirs

[Rajagopalan Ranganathan]

Sir,

1. Gst is not payable under RCM on tractor hire and JCB hire charges,

2. Yes,

3. In respect of transportation charges on non-GTA services the tax is payable under forward charge, that is, by the service provider.

[KERAGODEGOPALARAO ANANTHARAO]

THANK YOU SO MUCH SIR

[Shilpi Jain]

Pls be clear what are non-GTA services because the department views all transportation services as GTA and liable in the hands of the recipient.

AI Summary

Reverse charge mechanism: tractor and JCB hires excluded; rent for premises attracts RCM; non GTA transport taxed by provider.
The reverse charge mechanism does not apply to tractor and JCB hire charges; rent paid for premises, including residential premises used for business, is liable under reverse charge; transportation charges characterised as non GTA are taxed under the forward charge and remain the service provider's liability, subject to departmental views treating many transport services as GTA and attracting recipient liability.