https://www.taxtmi.com/forum/issue?id=116887 RCM for services applies only where the supply is made in the course or furtherance of business and is located in the taxable territory; non-B-to-B supplies (such as certain supplies to government) do not attract RCM and remain under forward charge. The phrases "any business entity located in the taxable territory" and "a registered person, located in the taxable territory" substantially overlap because a registered person is a business entity; RCM application depends on specific conditions set out in the relevant notification. en-us Thu, 03 Dec 2020 10:55:51 +0530 Thu, 23 Jan 2025 15:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116887 RCM for services applies only where the supply is made in the course or furtherance of business and is located in the taxable territory; non-B-to-B supplies (such as certain supplies to government) do not attract RCM and remain under forward charge. The phrases "any business entity located in the taxable territory" and "a registered person, located in the taxable territory" substantially overlap because a registered person is a business entity; RCM application depends on specific conditions set out in the relevant notification. Discussion-Forum GST Thu, 03 Dec 2020 10:55:51 +0530 https://www.taxtmi.com/forum/issue?id=116887