Regd. Notification no 8/2017 -CT(Rate) dtd 28/06/2017

[Pawan Kumar]

Sir,

Above notification will be applicable on RCM services/goods below 5000/- from unregistered dealer (intra state) like GTA. Manpower services etc.

[KIRTIKUMAR PUROHIT]

query is not clear; thus need to clarify with example.

AI Summary

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.