Categories of services on which union territory tax will be payable under reverse charge mechanism (RCM) under UTGST Act - for the words “and State Legislatures” the words “State Legislatures, Courts and Tribunals” shall be substituted - Seeks to amend notification No. 13/2017. - 02/2023 - Union Territory GST (UTGST) Rate
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Reverse charge mechanism: Courts and tribunals added to entities for Union Territory tax liability under amended rate notification. The Union Territory Tax (Rate) notification amends the Explanation to clause (h) of Notification No.13/2017 by substituting the words 'State Legislatures' with 'State Legislatures, Courts and Tribunals', thereby bringing Courts and Tribunals within the entities covered by that Explanation and affecting the application of Union Territory tax where the reverse charge mechanism applies under the principal 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: Courts and tribunals added to entities for Union Territory tax liability under amended rate notification.
The Union Territory Tax (Rate) notification amends the Explanation to clause (h) of Notification No.13/2017 by substituting the words "State Legislatures" with "State Legislatures, Courts and Tribunals", thereby bringing Courts and Tribunals within the entities covered by that Explanation and affecting the application of Union Territory tax where the reverse charge mechanism applies under the principal notification.
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