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

AI Summary

Clarification on Reverse Charge Mechanism (RCM) under GST: Applicability to tractor hire, business premises rent, and transport charges. A discussion on the applicability of Reverse Charge Mechanism (RCM) under Goods and Services Tax (GST) addressed three queries: whether RCM applies to tractor and JCB hire charges, rent for premises used for business, and transportation charges on non-GTA services. It was clarified that GST is not payable under RCM for tractor and JCB hire charges, while it is applicable to rent for business premises. For transportation charges on non-GTA services, GST is payable by the service provider under forward charge. A participant requested clarification on the definition of non-GTA services.