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    <title>RCM applicability of Government Entity</title>
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    <description>Supplies from CPWD, a Central Government department, to an entity established by statute are subject to the Reverse Charge Mechanism where the recipient is a separate government entity; Government-to-Government exemption notifications cover services between Central/State/UT/Local Authorities but do not extend to &quot;government entity&quot; or separate government companies, so the recipient may be liable under RCM.</description>
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      <description>Supplies from CPWD, a Central Government department, to an entity established by statute are subject to the Reverse Charge Mechanism where the recipient is a separate government entity; Government-to-Government exemption notifications cover services between Central/State/UT/Local Authorities but do not extend to &quot;government entity&quot; or separate government companies, so the recipient may be liable under RCM.</description>
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