AAR : Tax exemption on RCM without Rs 5,000 per day ceiling not available from July 01, 2017

Apr 08,2019

Maharashtra AAR holds that exemption from payment of GST on Reverse Charge Mechanism (RCM) for receipt of goods / services from an unregistered person, without ceiling of Rs 5,000 per day is applicable from October 13, 2017 and not July 01, 2017; Observes that applicant had obtained tenancy rights from an unregistered person under the agreement dt. August 31, 2017 which qualify as ‘supply of services’ under clause (b) of para I of Schedule II of CGST Act 2017; Notes that ...

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