Is RCM applicable on Technical Fee

[Kart T]

From Pvt Ltd Company, Technical fee has been paid by deducting the TDS.
Suppliers are not registered under GST.

Should we pay GST under the reverse charge mechanism or is GST RCM applicable?

[Shilpi Jain]

Assuming these are not services received from overseas, no GST liability under RCM since these are not specifically notified services.

[Sadanand Bulbule]

It is not liable for RCM in the absence of specific entry in the relevant notification.

AI Summary

Reverse charge mechanism: GST not triggered where technical fees to unregistered domestic suppliers lack specific statutory notification. RCM does not apply to technical fees paid to unregistered suppliers in the absence of a specific statutory notification requiring reverse charge; if the services are domestic (not received from overseas), no GST liability arises under RCM.