Reverse charge on local delivery services through electronic commerce operators extended under the Jharkhand GST rate notification. Liability under the reverse charge framework is extended by amending the Jharkhand State Tax (Rate) notification for services covered under the Goods and Services Tax rate regime. A new clause inserts services by way of local delivery supplied through an electronic commerce operator, where the supplier is liable for registration under the specified registration threshold provision, into the existing notification of services on which tax is to be paid in the manner prescribed by the State government on the Council's recommendation.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge on local delivery services through electronic commerce operators extended under the Jharkhand GST rate notification.
Liability under the reverse charge framework is extended by amending the Jharkhand State Tax (Rate) notification for services covered under the Goods and Services Tax rate regime. A new clause inserts services by way of local delivery supplied through an electronic commerce operator, where the supplier is liable for registration under the specified registration threshold provision, into the existing notification of services on which tax is to be paid in the manner prescribed by the State government on the Council's recommendation.
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