TaxTMI 
TaxTMI 
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
RCM on Non-GTA, Premises, JCB and Tractor hir charges
06 Sep 2022 
3 Replies 
13134 Views Asked by
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. (AI Summary)
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. (AI Summary)