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        GST

        Corrigendum - Notification No. 09/2024-Central Tax (Rate), dated the 8th October, 2024 - RCM on Renting of immovable property - G.S.R. 652(E) - Central GST (CGST) Rate

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        Reverse Charge on renting of immovable property narrowed by corrigendum replacing 'any property' with 'any immovable property'. Corrigendum to Notification No. 09/2024-Central Tax (Rate) substitutes the phrase 'any property' with 'any immovable property' in the specified table entry, thereby narrowing the scope of the reverse charge mechanism to supplies concerning immovable property under the referenced rate provision.
                        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 on renting of immovable property narrowed by corrigendum replacing 'any property' with 'any immovable property'.

                              Corrigendum to Notification No. 09/2024-Central Tax (Rate) substitutes the phrase "any property" with "any immovable property" in the specified table entry, thereby narrowing the scope of the reverse charge mechanism to supplies concerning immovable property under the referenced rate provision.


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