Reverse Charge Mechanism in GST- Cross Border Transaction

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..... and 5(5) of IGST Act 2017 , like GTA Services, Advocate Services, Author, Director etc. in case of Inter- State transaction- RCM applies u/s 5(3), 5(4) and 5(5) of IGST Act 2017 in case of Intra- State transaction- RCM applies u/s 9(3), 9(4) and 9(5) CGST Act 2017 Important point to be consider while applying concept of RCM, when supply of services and recipient of services ar .....

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..... advocate Mr. Vivek In that case, XYZ company liable to GST under reverse charge, but asper sec.13(3) of IGST place of supply will be Ghaziabad(U.P.) in case of immovable property. Services receiver and supplier both registered in Delhi. XYZ company liable to pay IGST on services received from Mr. vivek (advocate), because place of supply is decided livable of CGST/SGST or IGST. - Manuals .....

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