Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Reverse charge mechanism excludes body corporates and composition taxpayers from applicability under amended CGST rate notification.</h1> The Central GST rate notification is amended to exclude body corporate from the class described as 'Any person' at serial number 4, and to exclude persons who have opted for the composition levy from the class described as 'Any registered person' at serial number 5AB, thereby narrowing the reverse charge mechanism's applicability.