Reverse charge liability narrowed by excluding body corporates and composition levy taxpayers from key GST entries. The Sikkim State Tax rate notification was amended to refine reverse charge liability. In the entry for services supplied by any person, the words 'other than a body corporate' were inserted after 'Any person,' excluding body corporates from that category. The amendment also inserted the words 'other than a person who has opted to pay tax under composition levy' after 'Any registered person,' thereby excluding composition levy taxpayers from the relevant reverse charge entry.
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Reverse charge liability narrowed by excluding body corporates and composition levy taxpayers from key GST entries.
The Sikkim State Tax rate notification was amended to refine reverse charge liability. In the entry for services supplied by any person, the words "other than a body corporate" were inserted after "Any person," excluding body corporates from that category. The amendment also inserted the words "other than a person who has opted to pay tax under composition levy" after "Any registered person," thereby excluding composition levy taxpayers from the relevant reverse charge entry.
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