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    <title>Reverse charge mechanism</title>
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    <description>Where services were provided and invoiced before the GST transition, the pre-existing service tax reverse charge mechanism governs those supplies even if payment occurs after transition; manpower and certain works contract services are out of GST RCM while rent-a-cab remains under RCM, but for pre-transition invoices service tax applies. Separately, under the prior regime RCM tax became payable upon receipt of the bill within the statutory window (by the sixth day of the following month), regardless of actual payment to the supplier.</description>
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      <title>Reverse charge mechanism</title>
      <link>https://www.taxtmi.com/forum/issue?id=112290</link>
      <description>Where services were provided and invoiced before the GST transition, the pre-existing service tax reverse charge mechanism governs those supplies even if payment occurs after transition; manpower and certain works contract services are out of GST RCM while rent-a-cab remains under RCM, but for pre-transition invoices service tax applies. Separately, under the prior regime RCM tax became payable upon receipt of the bill within the statutory window (by the sixth day of the following month), regardless of actual payment to the supplier.</description>
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      <law>GST</law>
      <pubDate>Fri, 07 Jul 2017 09:56:23 +0530</pubDate>
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