Corrigendum - Notification No. 09/2024-Union Territory Tax (Rate), dated the 8th October, 2024 - RCM on Renting of immovable property - G.S.R. 653(E) - Union Territory GST (UTGST) Rate

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Reverse Charge narrowed to immovable property under UTGST corrigendum, limiting scope of renting-related RCM transactions. Corrigendum amends Notification No. 09/2024-Union Territory Tax (Rate) by replacing 'any property' with any immovable property in the table entry for serial number 5AB, column (2), line 13, clarifying that the reverse charge mechanism applies specifically to renting of immovable property under the UTGST rate notification.

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Reverse Charge narrowed to immovable property under UTGST corrigendum, limiting scope of renting-related RCM transactions.

Corrigendum amends Notification No. 09/2024-Union Territory Tax (Rate) by replacing "any property" with any immovable property in the table entry for serial number 5AB, column (2), line 13, clarifying that the reverse charge mechanism applies specifically to renting of immovable property under the UTGST rate notification.

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Corrigendum - Notification No. 09/2024-Union Territory Tax (Rate), dated the 8th October, 2024 - RCM on Renting of immovable property - G.S.R. 653(E) - Union Territory GST (UTGST) Rate

Reverse Charge narrowed to immovable property under UTGST corrigendum, limiting scope of renting-related RCM transactions.

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Corrigendum - Notification No. 09/2024-Union Territory Tax (Rate), dated the 8th October, 2024 - RCM on Renting of immovable property - G.S.R. 653(E) - Union Territory GST (UTGST) Rate

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Reverse Charge narrowed to immovable property under UTGST corrigendum, limiting scope of renting-related RCM transactions.

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