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 Not Applicable for Domestic Technical Fees with TDS Deducted, No GST Liability Found A company inquired about the applicability of the reverse charge mechanism (RCM) on technical fees paid to suppliers not registered under GST, with TDS already deducted. Two responses clarified that if the services are not received from overseas and are not specifically notified, there is no GST liability under RCM. The absence of a specific entry in the relevant notification further supports that RCM does not apply in this case.