Services on which tax will be payable under reverse charge mechanism (RCM) under UTGST Act - Seeks to amend Notification No. 13/2017-Union Territory Tax (Rate), dated the 28th June, 2017 - 09/2024 - Union Territory GST (UTGST) Rate
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Reverse charge for renting of immovable property other than residential dwelling applies to supplies from unregistered persons to registered recipients. A new Table entry (serial 5AB) in the UTGST Rate notification covers the service of renting of any immovable property other than residential dwelling, specifying 'Any unregistered person' in the supplier column and 'Any registered person' in the recipient column; the amendment takes effect from 10 October 2024 and a textual correction to the inserted phrase is noted.
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 for renting of immovable property other than residential dwelling applies to supplies from unregistered persons to registered recipients.
A new Table entry (serial 5AB) in the UTGST Rate notification covers the service of renting of any immovable property other than residential dwelling, specifying "Any unregistered person" in the supplier column and "Any registered person" in the recipient column; the amendment takes effect from 10 October 2024 and a textual correction to the inserted phrase is noted.
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