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of <h1>Understanding GST Reverse Charge Mechanism: Key Provisions, Exemptions, and Obligations Under Sections 9 & 5</h1> The Reverse Charge Mechanism (RCM) under the GST framework, where the tax liability is shifted from the supplier to the recipient of goods or services. It details the provisions under sections 9(3) and 9(4) of the CGST/SGST Act and sections 5(3) and 5(4) of the IGST Act, specifying categories of supplies subject to RCM. It also discusses exemptions, amendments, and the requirement for registration under RCM. Additionally, it covers the tax obligations of e-commerce operators and addresses various queries related to RCM, including liability for imported services and goods, and the responsibilities of GST payment in specific scenarios. The document concludes with summaries of relevant court judgments on RCM.
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