Q. 245 Request to clarify for the following expenses will RCM APPLICIABLE. PLEASE CLARIFIY.

CIVIL EXPENESES UNREGISTIRED DEALER

LABOUR CHARGES UN REGISTRIED DEALER

PRINTING AND STATIONERY UNREGISTRIED DEALER

TRUCK JCB HIRE CHARGES UNREGISRIED DEALER?

Ans. RCM is not applicable on any of the services mentioned supra.

Q. 244 GST Refund be denied for not able to remit foreign currency due to withholding of tax by foreign country in case of export of services. Any judgement or circular for not able to remit Foreign currency?

Ans. FCRA judgments are to be referred.

Q. 243 The supplier has entered into an agreement with the buyer for supply of a pre-fabricated building ( warehouse). Most of the material is manufactured in the plants of supplier and transported to buyer location. while some materials are transported in original form and are deployed directly by making minor modifications in the material. In the present case supplier was sending HR Sheets( steel roals ) to its client to be deployed in the site. HSN used by the seller was 940600( Componet of pre-engineered steel building ) rate is 18%. The vehicle was carrying a valid E-way bill with similar details. The vehicle was detained by the mobile squad saying that wrong HSN is being used and 720827( rate 18%) should be used for HR sheet.

Ans. It is advisable to use HSN 7208 which pertains to (Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated).