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        Case ID :
        GST - States

        Exemption from RCM under Section 9 by 4 upto 30.9.2019 - 22/2018-State Tax (Rate) - Gujarat SGST

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        Reverse charge mechanism exemption for specified supplies extended by notification, remaining in effect through 30 September 2019. The Government of Gujarat amends the prior State Tax (Rate) notification to substitute the expiry date with 30th day of September, 2019, thereby extending the exemption from tax liability under the Reverse Charge Mechanism as previously notified.
                          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 for specified supplies extended by notification, remaining in effect through 30 September 2019.

                                The Government of Gujarat amends the prior State Tax (Rate) notification to substitute the expiry date with 30th day of September, 2019, thereby extending the exemption from tax liability under the Reverse Charge Mechanism as previously notified.


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