TaxTMI 
TaxTMI 
Applicability of RCM on Advocate Services
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....pplicability of RCM on Advocate Services<br> Query (Issue) Started By: - Arif Kathiria Dated:- 4-1-2021 Last Reply Date:- 10-1-2021 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>Dear Experts....
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.... Our Client is claiming exemption vide notification no. 2/2017 and further amended 27/2017. Finished products are wheat flour, Dal etc. Our question is wether RCM on advocate services be applicable ?....
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....? Reply By KASTURI SETHI: The Reply: RCM is applicable on Advocate Services if the services are received by a business entity. (There are other conditions also). Your client is a business entity irr....
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....espective of the fact that he is dealing in the supply of exempted goods. For example ; Petrol is out of the scope of GST but if the petrol dealer hires services of an Advocate, GST is to be paid by t....
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....he petrol dealer under RCM. I also point out that Notification No.2/17-CT (R) dated 28.6.17 has amended vide Notification no.28/17-CT(R) dated 22.9.17 and not vide Notification No.27/2017 as mentione....
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....d by you. Notification No.28/17 makes branded goods ineligible for exemption from GST. The goods put up in unit container were already ineligible. Reply By Ganeshan Kalyani: The Reply: The applicabl....
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....e of RCM liability is upon the nature of service availed and not on the type of supply of goods. The condition given in Notification 13/2017-CTR dated 28.06.2017 as updated from time to time need to b....
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....e referred to see the applicable of RCM liability.<br> Discussion Forum - Knowledge Sharing ....