QUESTION

Whether RCM is payable when goods/service received from unregistered dealer. 1. Computer/Electrical/Machinery Maintenance, 2. Building Maintenance 3. Officer Maintenance 4. Postage & Telegram 5. Printing & Stationery 6. Business Development (business promotion exp..) 7. Telephone Charges 8. Vehicle Maintenance (Service/road tax/registration exp..) 9. Factory Maintenance (Tea/Sweeping/Gardening exp..) 10. Packing & Forwarding (cardboard sheet/wood etc.,)

ANSWER

Facts of the case:

To decide whether RCM is applicable on following goods/services :

1. Computer/Electrical/Machinery Maintenance,
2. Building Maintenance
3. Officer Maintenance
4. Postage & Telegram
5. Printing & Stationery
6. Business Development (business promotion exp..)
7. Telephone Charges
8. Vehicle Maintenance (Service/road tax/registration exp..)
9. Factory Maintenance (Tea/Sweeping/Gardening exp..)
10. Packing & Forwarding (cardboard sheet/wood etc.,)

Law applicable:

RCM is applicable under section 9(3) and 9(4) CGST. Under the sub sections following notifications have been specified.

Notification 13/2017 under section 9(3) CGST specifies services on which RCM is applicable.
Notification 04/2017 under section 9(3) CGST specifies goods on which RCM is applicable.
Notification 07/2019 under section 9(4) CGST specifies goods/services on which RCM is applicable when procured from an unregistered dealer.

Interpretation:
Since you have not specified the nature of business of the buyer therefore we assume that the buyer is not in the construction business and therefore notification 7/2019 is not applicable to him.

So to answer your case;

1. Computer/Electrical/Machinery Maintenance - This service is not covered under notification 13/2017. Therefore no RCM applicable.
2. Building Maintenance - This service is not covered under notification 13/2017. Therefore no RCM applicable.
3. Officer Maintenance - This service is not covered under notification 13/2017. Therefore no RCM applicable.
4. Postage & Telegram - This service is not covered under notification 13/2017. Therefore no RCM applicable.
5. Printing & Stationery - This service is not covered under notification 13/2017. Therefore no RCM applicable.
6. Business Development (business promotion exp..) - This service is not covered under notification 13/2017. Therefore no RCM applicable.
7. Telephone Charges - This service is not covered under notification 13/2017. Therefore no RCM applicable.
8. Vehicle Maintenance (Service/road tax/registration exp..) - This service is not covered under notification 13/2017. Therefore no RCM applicable.
9. Factory Maintenance (Tea/Sweeping/Gardening exp..) - This service is not covered under notification 13/2017. Therefore no RCM applicable.
10. Packing & Forwarding (cardboard sheet/wood etc.,) - This service is not covered under notification 13/2017. Therefore no RCM applicable.

Conclusion:
RCM not applicable in any case above since none of the items are covered by notification 13/2017 or 04/2017.(Reply dt.31/08/2021)