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of <h1>New GST Amendment: Reverse Charge on Renting Non-Residential Property by Unregistered to Registered Persons from Oct 2024.</h1> The Ministry of Finance has issued Notification No. 09/2024 to amend Notification No. 10/2017 under the Integrated Goods and Services Tax Act, 2017. Effective from October 10, 2024, the amendment introduces a new entry, 6AB, in the notification's table. It specifies that services involving the renting of any immovable property, excluding residential dwellings, will be subject to tax under the reverse charge mechanism. This applies when the service is provided by any unregistered person to a registered person. The amendment follows recommendations from the GST Council.
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