Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
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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