Is RCM applicable on Technical Fee, Goods and Services Tax - GST

[Kart T]

From Pvt Ltd Company, Technical fee has been paid by deducting the TDS.
Suppliers are not registered under GST.

Should we pay GST under the reverse charge mechanism or is GST RCM applicable?

Posts / Replies

[Shilpi Jain]

Assuming these are not services received from overseas, no GST liability under RCM since these are not specifically notified services.

[Sadanand Bulbule]

It is not liable for RCM in the absence of specific entry in the relevant notification.