Levy of GST - Applicability of RCM - manufacturer and supplier ...

GST Reverse Charge: Exempt Goods Supplier Still Liable for GST on Certain Received Supplies Under RCM.

November 6, 2022

Case Laws     GST     AAR

Levy of GST - Applicability of RCM - manufacturer and supplier of exempted goods - Levy of tax or otherwise on a particular supply does not have a bearing on the taxability of other supplies received or provided by a taxpayer. Thus the exemption provided to the outward supplies of the applicant does not have a bearing on the GST liabilities under reverse charge basis on the supplies received by the applicant. - AAR

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