Reverse charge mechanism narrowed to apply to any person other than a body corporate under IGST notification. Inserts the words 'other than a body corporate' after 'Any person' in column (3) against serial number 5 of Notification No. 10/2017-Integrated Tax (Rate), thereby excluding bodies corporate from the class of recipients captured by that IGST reverse charge entry; amendment effected by Notification No. 07/2025-Integrated Tax (Rate), dated 16 January 2025, pursuant to GST Council recommendations.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge mechanism narrowed to apply to any person other than a body corporate under IGST notification.
Inserts the words "other than a body corporate" after "Any person" in column (3) against serial number 5 of Notification No. 10/2017-Integrated Tax (Rate), thereby excluding bodies corporate from the class of recipients captured by that IGST reverse charge entry; amendment effected by Notification No. 07/2025-Integrated Tax (Rate), dated 16 January 2025, pursuant to GST Council recommendations.
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