Reverse charge mechanism: amendment limits applicability to cement defined by Customs Tariff classification, altering recipient tax liability. Amendment modifies the earlier notification by substituting the entry to confine reverse charge applicability to cement as identified by the Customs Tariff classification, thereby changing which supplies attract tax payable by the recipient under the reverse charge mechanism; the amendment is made under State GST powers and comes into force from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge mechanism: amendment limits applicability to cement defined by Customs Tariff classification, altering recipient tax liability.
Amendment modifies the earlier notification by substituting the entry to confine reverse charge applicability to cement as identified by the Customs Tariff classification, thereby changing which supplies attract tax payable by the recipient under the reverse charge mechanism; the amendment is made under State GST powers and comes into force from the stated commencement date.
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