Supply of certain services in respect of which State tax shall be paid on reverse charge basis by recipient - 21532-FIN-CT1-TAX-0005/2023 - Orissa SGST
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Reverse charge mechanism: amendment clarifies certain services remain under forward charge unless reverted to reverse charge, affecting state GST liability. The Finance Department amends Annexure III to substitute the phrase so that supplies are described as charged 'from the Financial Year . . . . . . . under forward charge and have not reverted to reverse charge mechanism,' thereby clarifying which services remain under forward charge versus reverse charge treatment. The amendment is deemed to have come into force from the 27th day of July, 2023.
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: amendment clarifies certain services remain under forward charge unless reverted to reverse charge, affecting state GST liability.
The Finance Department amends Annexure III to substitute the phrase so that supplies are described as charged "from the Financial Year . . . . . . . under forward charge and have not reverted to reverse charge mechanism," thereby clarifying which services remain under forward charge versus reverse charge treatment. The amendment is deemed to have come into force from the 27th day of July, 2023.
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