📚CA INTER GST QUES. BANK FOR NOV22 ATTEMPT
By:- CA Jasmeet Singh Sir

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🔖📖🔎Memory retaining code of Reverse Charge Mechanism(RCM)

GTA vice city mai transportation ko lekar *legal services* laine gye . Wahan *tribunal* ne humko *sponsorship service dedi* Next
*services 4 prakaar ki mili
*renting of movable property*
*renting of immovable property*
*apni developments transfer krlo*
*yaa 30 year ki lease lelo*
6,7,8,9
*director* ne *insurance agent* se *recovery* krli kyunki uska *copyright of songs* and *copyright of literature* chori hogya .
*Overseeing committee* ne *direct selling agents* as a *business facilitator* appoint krliye and wohb *correspondingly*
*security services* and *motor vehicle rent pe dene ki services* provide krne lag pade


✍ by😎 Abhinandan Rawal

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🔰RCM under – Security Services CRUX
Comment on who is liable to pay GST for the following services:
(1) Security Services by Super Safe Ltd. to Reliance Ltd., a registered company
(2) Security Services by Super Safe & Co. to Super Fear & Co., an unregistered firm
(3) Security Services by Super Safe & Co. to Muthu Ltd., a registered Composition Scheme Dealer
(4) Security Services by Super Safe & Co. to Government Department, registered only for TDS
(5) Security Services by Super Safe & Co. to Fear & Co., a registered firm

Solution:
As per Section 9(3) of CGST Act, 2017 read with NN 13/2017-CT (Rate) and Section 5(3) of IGST Act, 2017
read with NN 10/2017-IT (Rate), liability to pay GST for the above cases is as follows:
(1) Forward Charge Mechanism: Super Safe Ltd. (i.e. Supplier) is liable to pay GST as RCM is applicable
only if the supplier is a person other than Body Corporate.
(2) Forward Charge Mechanism: Super Safe & Co. (i.e. Supplier) is liable to pay GST as RCM is
applicable only if the supplier is a person other than Body Corporate and recipient is registered
person.
(3) Forward Charge Mechanism: Super Safe & Co. (i.e. Supplier) is liable to pay GST as RCM is
applicable only if the supplier is a person other than Body Corporate and recipient is registered
person but not under Composition Scheme.
(4) Forward Charge Mechanism: Super Safe & Co. (i.e. Supplier) is liable to pay GST as RCM is
applicable only if the supplier is a person other than Body Corporate and recipient is registered
person but not being Government Department / Agencies registered only for TDS.
(5) Reverse Charge Mechanism: Fear & Co. (i.e. Recipient) is liable to pay GST as RCM is applicable if
the supplier is a person other than Body Corporate and recipient is registered person but not being
registered under Composition Scheme and not being Government Department / Agencies registered
only for TDS.

When supplier (other than Body Corporate) to Registered Person (Other Than Compo Dealer)

RCM Lagegaa

Crux :- Supplier kon h wo matter krta hn isme😄

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📝Section 35AD(Special Business) Tricks 🔥

By Neeraj Arora Sir

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