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Reverse Charge Mechanism

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Reverse Charge Mechanism on GTA and Renting Transactions under GST

Goods and Services Tax : The guide clarifies when GST liability shifts to the recipient under RCM for GTA and renting services. The key takeaway is that co...

March 20, 2026 7158 Views 4 comments Print

Export of Legal Services: Refund of ITC Not Barred by RCM

Goods and Services Tax : The analysis confirms that export of legal services qualifies as zero-rated supply under Section 16 of the IGST Act. Refund of unu...

February 18, 2026 1047 Views 0 comment Print

जनवरी 2026 से RCM ITC पर नया GST वैलिडेशन नियम

Goods and Services Tax : GSTR-3B में लागू नए सिस्टम नियम के तहत RCM ITC अब सीमित कर द...

January 30, 2026 23013 Views 0 comment Print

GST Reverse Charge Mechanism (RCM): List of Notified Services

Goods and Services Tax : Learn how GST liability shifts from supplier to recipient under RCM and understand the key services affected....

December 24, 2025 49461 Views 0 comment Print

Ocean freight GST Collected Without Authority; Interest Not Restricted by Section 54 Limitation

Goods and Services Tax : Explains how the Court ruled that IGST on ocean freight under RCM was illegally collected and must be refunded with interest. Key ...

November 18, 2025 1140 Views 0 comment Print


Latest News


Recommendations during 54th meeting of GST Council

Goods and Services Tax : Explore the key recommendations made by the GST Council during its 54th meeting, including changes in GST rates, GoM formations, a...

September 10, 2024 14295 Views 0 comment Print

Request to Abolish GST Reverse Charge Mechanism

Goods and Services Tax : Advocates' Tax Bar Association urges the Finance Minister to abolish Reverse Charge Mechanism for registered dealers, citing burde...

July 21, 2023 6831 Views 1 comment Print

Representation on RCM on Residential Property, GTA Declaration & GST Appeal

Goods and Services Tax : Maharashtra Tax Practitioners’ Association has made a representation on Confusion related to Levy of GST under RCM on Reside...

August 22, 2022 10299 Views 1 comment Print

माइनिंग सेक्टर पर RCM टेक्स की डिमांड के सम्बन्ध में राहत दिलवाने के लिए प्रार्थना पत्र

Goods and Services Tax : उपरोक्त विषय में निवेदन है कि इस समय माइनिंग इंडस...

April 2, 2022 5874 Views 0 comment Print

CBIC issues 43 notifications on 30th September 2019

Goods and Services Tax : CBIC issues 43 notifications on 30th September 2019 to give effect to Recommendations made by GST Council in its 37th Meeting. Mos...

October 2, 2019 64317 Views 4 comments Print


Latest Judiciary


Cross-Charge Valid for Common ITC Distribution Before April 1, 2025: Karnataka HC

Goods and Services Tax : The Court ruled that authorities cannot deny ITC by disregarding binding CBIC circulars. It held that cross-charging of ITC is leg...

April 4, 2026 543 Views 0 comment Print

Service Tax Demand Set Aside Due to Applicability of RCM on Manpower Services

Service Tax : The issue was whether the service provider was liable to pay service tax on manpower services. The Tribunal held that liability re...

March 21, 2026 336 Views 0 comment Print

M-Sand, Blue Metal & Bricks Purchases Not Liable to GST under RCM

Goods and Services Tax : TN AAR rules that traders of sand, blue metals, and bricks from unregistered suppliers are not liable for GST under Reverse Charge...

August 25, 2025 1737 Views 0 comment Print

Service Tax Paid Under RCM Post-GST Not Barred by Unjust Enrichment: Calcutta HC

Goods and Services Tax : Calcutta High Court overturns CESTAT's remand order, directing a refund to Ipsen Technologies. A typographical omission by the Tri...

July 24, 2025 597 Views 0 comment Print

CESTAT Quashes 26AS based Service Tax Demand as Recipient Paid Under RCM

Service Tax : Kolkata CESTAT sets aside service tax demand on Maninder Singh, citing recipient's payment under RCM and invalidity of demand base...

July 20, 2025 1128 Views 0 comment Print


Latest Notifications


Corrigendum to N/No. 09/2024-UTT(R)- Any property to be read as any immovable property

Goods and Services Tax : Government of India corrects any property to any immovable property in Union Territory Tax Rate Notification issued on October 8, ...

October 22, 2024 1698 Views 0 comment Print

Corrigendum to N/No. 09/2024-IGST(R)- Any property to be read as any immovable property

Goods and Services Tax : The Ministry of Finance issued a corrigendum to Notification No. 09/2024, clarifying any property to any immovable property....

October 22, 2024 4302 Views 0 comment Print

Corrigendum to N/No. 09/2024-CTR – Any property to be read as any immovable property

Goods and Services Tax : The Government of India corrects the phrase any property to any immovable property in the recent Central Tax Rate Notification....

October 22, 2024 14883 Views 0 comment Print

Notification No. 24/2024-Central Tax: Exclusion for Metal Scrap Suppliers

Goods and Services Tax : The Ministry of Finance amends GST notification, exempting metal scrap suppliers from provisions of notification No. 5/2017-Centra...

October 9, 2024 9030 Views 0 comment Print

GST: Changes to reverse charge mechanism (RCM) for metal scrap

Goods and Services Tax : Notification No. 06/2024 updates reverse charge mechanism for metal scrap transactions, applicable from 10th October 2024....

October 8, 2024 25845 Views 2 comments Print


HC Grants Stay on GST Demand on Seconded Employees: Mitsubishi Electric Case

December 20, 2023 2916 Views 0 comment Print

Punjab & Haryana HC grants stay on GST demand of Rs. 20.46 Cr on Mitsubishi Electric for seconded employees’ salaries, citing Apex Court’s clarification.

Delhi HC Stays GST RCM Demand on Seconded Employees: Metal One Corporation Case

December 20, 2023 2964 Views 0 comment Print

Delhi High Court’s interim relief to Metal One Corp. by staying GST Reverse Charge Mechanism (RCM) show cause notices. Analysis of tax liability on salaries paid to seconded employees.

RCM Applicability on Raw Cotton Purchase from Registered Kacha Arhtia vs. Agriculturist

December 20, 2023 10044 Views 0 comment Print

Punjab AAR rules that purchases of raw cotton from Kacha Arhtia by Bansal Industries attract GST under reverse charge mechanism as per Section 9(3) of CGST/PGST Act 2017, aligning with Notification No. 13/2017 and No. 43/2017.

 RCM applicable only when service is provided to ‘business entity registered as body corporate’

November 29, 2023 2427 Views 0 comment Print

Find out why RCM applicable only when service is provided to ‘business entity registered as body corporate’ is key to understanding the full CESTAT Hyderabad order from 2016-2017. Learn the facts now!

Personal guarantee (director) is liable to RCM under GST: Telangana HC

November 21, 2023 5514 Views 0 comment Print

Telangana High Court upholds GST liability on director’s personal guarantee. Ruling supports Reverse Charge Mechanism (RCM) under GST. Read the full judgment.

GST Reverse Charge Applicability on Government Transactions

October 23, 2023 51420 Views 0 comment Print

Explore complexities of Reverse Charge Mechanism (RCM) on government-related transactions under GST. Discover key provisions, exemptions, and potential pitfalls.

UAE VAT Reverse Charge Mechanism on Electronic Devices

October 20, 2023 3408 Views 0 comment Print

“Explore the intricate details of the UAE VAT Reverse Charge Mechanism (RCM) for electronic devices, including definitions, conditions, and the impact on businesses. Stay VAT-compliant with our comprehensive guide

CENVAT Credit of Service Tax Paid Under Reverse Charge Mechanism is allowed

October 18, 2023 771 Views 0 comment Print

Read about CESTAT Delhi’s decision in the case of Incredible Indian Moments Pvt Ltd versus Commissioner (Appeals) and Additional Director General, where Service Tax demand on tour operators was quashed.

New RCM for Indian Exporters from 01/10/23: Place of Supply Changes

October 11, 2023 19485 Views 1 comment Print

From 01/10/23, Indian exporters face a new reverse charge mechanism (RCM) on specific services. Learn how the place of supply rules have changed.

IGST RCM on Import Ocean Freight Discontinued – Not to miss ‘REFUNDS’!

October 4, 2023 21696 Views 1 comment Print

Learn about the discontinuation of IGST RCM on ocean freight for imports, its legal implications, refund possibilities, and time limits. Stay informed to claim your refunds!

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