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Sir,
Above notification will be applicable on RCM services/goods below 5000/- from unregistered dealer (intra state) like GTA. Manpower services etc.
Regd. Notification no 8/2017 -CT(Rate) dtd 28/06/2017
Pawan Kumar
Reverse charge mechanism applies to low-value intra state supplies from unregistered dealers, clarifying GST liability for recipients. Application of Reverse Charge Mechanism to low-value intra state supplies received from unregistered dealers is addressed, with examples including Goods Transport Agency and manpower services; the record notes a request for clarification because the original query did not include a concrete example enabling definitive guidance on recipient GST liability under reverse charge. (AI Summary)
