Reverse charge on renting of immovable property other than residential dwelling where supplier is unregistered, registered recipient must pay. Insertion of serial 5AB into Notification No. 13/2017-Central Tax (Rate) makes services by way of renting of any immovable property other than residential dwelling taxable under the reverse charge mechanism when supplied by an unregistered person and received by a registered person, effective from the 10th day of October, 2024.