RCM CLAUSE 9 ( 3 ) AND 9 ( 4 ), Goods and Services Tax - GST

[narednra gatagat]

SIR

I AM A EDUCATIONAL BOOKS PUBLISHERS

I PAY ROYALTI TO AUTHOR

GST APPLICABLE OR NOT APPLICABLE ON ROYALTI UNER RCM CLAUSE 9 (3) OR 9 (4)

Posts / Replies

[KASTURI SETHI]

It is covered in Serial No.9 of Notification No.13/2017-Central Tax (Rate) dated 28.6.17 as amended. read with Section 9(3) of CGST Act, 2017 is applicable. It is taxable under RCM.

[Ganeshan Kalyani]

The said service is taxable w.e.f 01.07.2017@18%.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of both the experts.

[Ganeshan Kalyani]

Thanks.