IGST RCM IN CASE OF SUPPLY BY GOVT AUTHORITY

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....GST RCM IN CASE OF SUPPLY BY GOVT AUTHORITY<br> Query (Issue) Started By: - NUKALA KUMAR Dated:- 18-9-2025 Last Reply Date:- 18-9-2025 Goods and Services Tax - GST<br>Got 1 Reply<br>GST<br>Telecom ope....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rator has received spectrum allotment from TRAI,for which he has paid spectrum fees to TRAI which attracts RCM in hands of recipient. What is the place of supply? Location of recepient( telecom oper....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ator) OR location of TRAI? What is the tax to be paid in RCM ? IGST - POS??&nbsp; OR&nbsp; CGST AND SGST Reply By Sadanand Bulbule: The Reply: We need to decipher Section 12 of IGST Act, 2017 S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ection 12(2)(a): For B2B supply of services (where recipient is registered), the place of supply = location of the recipient of services. So, the place of supply is the telecom operator's location (re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cipient's registered place). &nbsp;Type of tax payable:&nbsp; If supplier's location (Govt/DoT) and place of supply (recipient's location) are in the same State/UT ? CGST + SGST. &nbsp;Otherwise, IGS....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T will apply under RCM. For details refer CBIC Circular No.222/16/2024-GST dated 26/06/2024.<br> Discussion Forum - Knowledge Sharing ....