APPLICAABILITY OF REVERSE CHARGE MECHANISM, Goods and Services Tax - GST

[KERAGODEGOPALARAO ANANTHARAO]

IS RCM IS APPLICABLE FOR PETROL PUMPS SUPPLYING PETROL,DIESEL AND LUBRICANTS IN RETAIL TO THE USERS

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

Petroleum products are out of purview of GST Act. Hence RCM is not applicable to supplies made by petrol pumps.

[Shilpi Jain]

Agree with Rajagopalan sir. Further, if such petrol pump receives services of a GTA or advocate, etc. that are liable under section 9(3), it would be liable to pay GST under RCM for such supplies.

[KASTURI SETHI]

RCM is not applicable for supply of non-GST goods. However, if the above supplier of non-GST goods receive any services which are covered under RCM, registration is mandatory.

[Ganeshan Kalyani]

I agree with all the experts opinion.

[Himansu Sekhar]

No RCM

[Usha Kt]

Please mention any circular, notification or any other document related to RCM from July to Oct 2017 is applicable for petrol pumps