Eye Share : Addition of Services under RCM - Analyzing the Policy Considerations and Some Legal Implications

Govt. has vide Notification No. 29/2018-CGST dated December 31, 2018 included three more services for which GST will have be paid under reverse charge mechanism (RCM).  When the Government chooses few supplies under Section 9(3), obviously there must some reasonable classification showing some similarity in such supplies warranting their clubbing together.Mr. Adithya Reddy (Advocate) finds that “most services existing in the list are ...