Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
This notification amends the Notification No. 13/2017-Central Tax (Rate) to bring the service of renting any property other than residential dwellings under the reverse charge mechanism (RCM) for Goods and Services Tax (GST). Any registered person receiving such rental services from an unregistered person will be liable to pay GST under RCM. The amendment comes into effect from 10th October 2024.
This notification amends the Notification No. 13/2017-Central Tax (Rate) to bring the service of renting any property other than residential dwellings under the reverse charge mechanism (RCM) for Goods and Services Tax (GST). Any registered person receiving such rental services from an unregistered person will be liable to pay GST under RCM. The amendment comes into effect from 10th October 2024.
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