RENT PAID TO DIRECTOR

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....ENT PAID TO DIRECTOR<br> Query (Issue) Started By: - UDAYKANT PATHAK Dated:- 27-1-2018 Last Reply Date:- 3-2-2018 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>R/S RENT PAID TO DIRECTOR IN PVT LTD CO IS RCM APLICABLE IN GST AS PER NOTIFICATION 13/2017 OF CGST ACT SUB SECTION 9 (3) OF CGST ACT? Reply By KASTURI SETHI: The Reply: Serial No.6 of Notification No.13/2017-C.T dated 28.6.17 ....

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....as amended does not talk of renting service. Hence no RCM is applicable in the situation explained. Reply By MARIAPPAN GOVINDARAJAN: The Reply: Item No. 6 of the Notification provides that the services provided by a director to the company is coming under RCM and payable by the company. In my view RCM is applicable. Reply By Ganeshan Kalyani: The Reply: In my view, GST is payable by the compan....

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....y under RCM. Reply By KASTURI SETHI: The Reply: What I want to say if Director supplies service to an individual, no RCM is applicable. If Director supplies service to the said company or body corporate RCM is applicable. If individual provides renting of immovable property service to the Director of a Company, Individual is liable to pay GST. Reply By KASTURI SETHI: The Reply: For additional....

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.... knowledge on the issue Reverse charge system not applicable when an individual unregistered person sales goods or provides services not in furtherance of business - Sale of old jewellery by individuals to jewellers not subject to GST under Reverse Charge System C.B.E. & C. Press Release No. 78/2017, dated 13-7-2017<br> Discussion Forum - Knowledge Sharing ....