GST Liability under RCM for Transportation Services Provided to University

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..... GST Liability under RCM for Transportation Services Provided to University
Query (Issue) Started By: - Rameshwar Mundhe Dated:- 17-10-2024 Last Reply Date:- 25-10-2024 Goods and Services Tax - GST
Got 3 Replies
GST
We are a private university established through the State University Act by a sponsoring body. As per the Act, the university may be classified as a "body corporate.&q .....

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..... uot; At our university campus, we have arranged transportation services from a third-party supplier for the pickup and drop-off of staff and students between the campus and the city on a monthly fixed charge of Rs. 1 lakh (fuel charges borne by the university). We recently received an invoice from the supplier for passenger transportation services provided for the month of September 2024. We see .....

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..... k clarification on whether the GST is applicable under the Reverse Charge Mechanism (RCM) on this service as per Notification No. 13/2017-Central Tax (Rate), which covers GST applicability on passenger transportation services. Kindly provide your expert opinion on whether we, as a university can be considered as a "body corporate" for GST purposes, and are liable to pay GST on a reverse .....

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..... charge basis for these transportation services. Also Supplier already has turnover more than 20 lakhs and not taken GST No Reply By Shilpi Jain: The Reply: Since cost of fuel is not included in the price charged by the supplier - no RCM liability in the hands of the university. Reply By KASTURI SETHI: The Reply: Private university is a business entity. Public and private limited companies in .....

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..... corporated under the Companies Act, 2013 or any previous company law are body corporates. Regarding applicability and non-applicability of RCM, peruse the following circular, especially, para no.5 :- Motor vehicle -- Reverse Charge Mechanism (RCM) on renting of motor vehicle Circular No. 130/49/2019-GST, dated 31-12-2019 Reply By Tarun Agarwalla: The Reply: RCM is not applicable as 1. cost of .....

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..... fuel not included 2. the university here may not be a body corporate
Discussion Forum - Knowledge Sharing .....

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