Reverse charge on renting of immovable property by unregistered persons is added under the Uttarakhand GST notification. A further amendment inserts a new reverse charge entry for service by way of renting of any immovable property other than a residential dwelling, where the supplier is an unregistered person and the recipient is a registered person. The amendment brings this category within the Uttarakhand GST notification framework and is deemed to have come into force from 10 October 2024.