Amendment of Notification No. 19841-FIN-CT1-TAX-0022/2017 dated 29th June, 2017 bearing SRO No. 298/2017 regarding payment of State Tax on reverse charge basis by the recipient of goods like used vehicles, seized and confiscated goods, old and used goods, waste and scrap supplied by the State/Central Govt./UT/Local authority. - 29767–FIN-CT1-TAX-0043/2017-S.R.O. No. 472/2017 - Orissa SGST
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Reverse charge liability applies to recipients for used, seized or scrap goods supplied by government bodies under GST. The amendment makes the reverse charge mechanism applicable to supplies of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap when supplied by Central/State/Union territory or local authorities, designating any registered person as the recipient liable to pay State GST under reverse charge.
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 liability applies to recipients for used, seized or scrap goods supplied by government bodies under GST.
The amendment makes the reverse charge mechanism applicable to supplies of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap when supplied by Central/State/Union territory or local authorities, designating any registered person as the recipient liable to pay State GST under reverse charge.
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