Reverse charge amendments narrow GST liability by excluding body corporates and composition levy taxpayers from specified entries. West Bengal GST notification amends the principal reverse charge notification by inserting 'other than a body corporate' after 'Any person' at serial number 4, and by inserting 'other than a person who has opted to pay tax under composition levy' after 'Any registered person' at serial number 5AB. The amendment is deemed to have come into force from 16 January 2025.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge amendments narrow GST liability by excluding body corporates and composition levy taxpayers from specified entries.
West Bengal GST notification amends the principal reverse charge notification by inserting "other than a body corporate" after "Any person" at serial number 4, and by inserting "other than a person who has opted to pay tax under composition levy" after "Any registered person" at serial number 5AB. The amendment is deemed to have come into force from 16 January 2025.
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