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of <h1>Definition of 'Business Entity' under Reverse Charge Mechanism in CGST Act, 2017 and Finance Act, 1994.</h1> A 'Business Entity' for the purposes of Reverse Charge Mechanism (RCM) under section 9(3)/(4) of the Central Goods and Services Tax (CGST) Act, 2017, as per Notification No. 13/2017-Central Tax (Rate), refers to an entity located in a taxable territory that acts as a litigant, applicant, or petitioner receiving legal services. Additionally, the Finance Act, 1994, defines a business entity in section 65B(17) as any person regularly engaged in activities related to industry, commerce, or any business or profession.
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