TaxTMI 
TaxTMI 
applicabiity of RCM
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....pplicabiity of RCM<br> Query (Issue) Started By: - FARIDUDDIN AHMAD Dated:- 13-1-2023 Last Reply Date:- 15-1-2023 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>my query is-for what period RCM is payable on purchase of wood from unregistered delars for manufacturing of ply board in up sgst act 2017.further in F.Y-2022-23 RCM is payable or not. Reply By Amit Agrawal: The Reply: Under Not....
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....ification No.4/2017-Central Tax (Rate) (as amended from time to time, till date), there is no mention of 'wood' - as specified goods - where liability to pay GST under RCM u/s 9 (3) of the CGST Act, 2017 is notified. W.r.t. your query about UP SGST Act, 2017, "generally speaking", it should be replica of above-said Notification No.4/2017-Central Tax (Rate) (as amended from time ....
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....to time, till date). But, one needs to check relevant notifications under UP SGST Act, 2017 before reaching any conclusion. These are ex facie views of mine and the same should not be construed as professional advice / suggestion. Reply By KASTURI SETHI: The Reply: Wood is under FCM. See 4403, 4407, 4408, 4409, 4410 and all these attract GST @ 18%. Reply By KASTURI SETHI: The Reply: A compos....
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....ition dealer cannot purchase from un-registered person. Reply By FARIDUDDIN AHMAD: The Reply: With regards to reply of kasturi Seth sir my query is related to registered dealer. It is manufacturing unit Reply By KASTURI SETHI: The Reply: Re-examined. I agree with Sh.Amit Agrawal Sir. My reply at serial no.3 above may pl.be treated amended in the light of reply of Sh.Amit Agrawal, Sir. Reply ....
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....By Shilpi Jain: The Reply: Initially when GST was implemented there was liability under RCM w.r.t. purchases from unregistered persons. This was later amended to be removed during Oct '17 and presently there is no such liability under RCM for the present kind of transaction.<br> Discussion Forum - Knowledge Sharing ....