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        Case ID :
        GST - States

        Amendment to Notification No. 8-2017 dated 29th June 2017 No liability to pay tax on RCM under section 8(4) till 31st March 2018. - 38/2017-State Tax (Rate) - Maharashtra SGST

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        Reverse Charge Mechanism exemption extended, preserving non liability for registered persons under section 8(4). The amendment omits the proviso to Paragraph 1 of Notification No. 8/2017-State Tax (Rate) and confirms that the exemption from liability to pay tax under the Reverse Charge Mechanism in section 8(4) continues to apply to all registered persons for the period specified in the amendment.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Reverse Charge Mechanism exemption extended, preserving non liability for registered persons under section 8(4).

                            The amendment omits the proviso to Paragraph 1 of Notification No. 8/2017-State Tax (Rate) and confirms that the exemption from liability to pay tax under the Reverse Charge Mechanism in section 8(4) continues to apply to all registered persons for the period specified in the amendment.


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