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of <h1>Ministry of Finance Amends Notification to Clarify Reverse Charge on Renting of Immovable Property Under CGST.</h1> The corrigendum to Notification No. 09/2024-Central Tax (Rate) dated 8th October 2024, issued by the Ministry of Finance, Department of Revenue, corrects an error in the original document. It specifies that in the table, serial number 5AB, column (2), line 12, the term 'any property' should be amended to 'any immovable property.' This change pertains to the reverse charge mechanism (RCM) on the renting of immovable property under the Central Goods and Services Tax (CGST) framework.
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