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    <title>Payment of GST under RCM for Manufacturing Unit</title>
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    <description>RCM liability is confined to supplies expressly covered by statutory RCM notifications; labour contractor/manpower supply is not in the RCM list and thus does not attract reverse charge on the recipient, whereas security services are a notified service subject to reverse charge. Ordinary payments to labour contractors are therefore governed by the Forward Charge Mechanism and GST need not be paid by the recipient unless the supply is specifically listed under RCM.</description>
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      <description>RCM liability is confined to supplies expressly covered by statutory RCM notifications; labour contractor/manpower supply is not in the RCM list and thus does not attract reverse charge on the recipient, whereas security services are a notified service subject to reverse charge. Ordinary payments to labour contractors are therefore governed by the Forward Charge Mechanism and GST need not be paid by the recipient unless the supply is specifically listed under RCM.</description>
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