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of <h1>Finance Ministry Amends Notification 09/2024: 'Any Property' Changed to 'Any Immovable Property' for UTGST Reverse Charge.</h1> The corrigendum issued by the Ministry of Finance, Department of Revenue, amends Notification No. 09/2024-Union Territory Tax (Rate) dated 8th October 2024. It corrects the wording in the notification published in the Gazette of India, changing 'any property' to 'any immovable property' in the table against serial number 5AB, column (2), line 13. This amendment relates to the reverse charge mechanism (RCM) on the renting of immovable property under the Union Territory Goods and Services Tax (UTGST) framework.
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