Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act - notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 - Seeks to amend notification No. 13/2017- Central Tax (Rate). - 02/2023 - Central GST (CGST) Rate
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Reverse charge mechanism expanded to expressly include courts and tribunals alongside state legislatures under GST rate rules. Amendment revises the Explanation to Notification No.13/2017-Central Tax (Rate) by substituting the words in clause (h) so that references expand to include Courts and Tribunals alongside State Legislatures, thereby clarifying entities on whom tax is payable under the reverse charge mechanism within the Central GST rate notification.
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 expanded to expressly include courts and tribunals alongside state legislatures under GST rate rules.
Amendment revises the Explanation to Notification No.13/2017-Central Tax (Rate) by substituting the words in clause (h) so that references expand to include Courts and Tribunals alongside State Legislatures, thereby clarifying entities on whom tax is payable under the reverse charge mechanism within the Central GST rate notification.
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