RCM on AMC (Agricultural Market Cess), Goods and Services Tax - GST

[Rajendra Prasad]

Dear Sir,

Whether RCM is applicable on AMC (Agricultural Market Committee Cess) paid to Agricultural Market Committee towards purchase of Agricultural Produce. Please clarify.

Posts / Replies

[KASTURI SETHI]

RCM is not applicable. Section 9(3) & (4) of CGST Act, 2017 read with relevant notifications for specified goods and services talks of Central Goods & Services Act only and not other allied Acts. Cess mentioned by you is being collected under State Agricultural Produce Marketing Act. This State Act is out of CGST Act.