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    <title>Notified Levy And Collection Of Tax - Reverse Charge On Certain Specified Supplies Of Goods.</title>
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    <description>The amendment adds Priority Sector Lending Certificate, under any tariff chapter, to the notified supplies subject to the reverse charge mechanism, specifying that both supplier and recipient are any registered person, thereby making the recipient liable for tax collection under the reverse charge framework.</description>
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      <description>The amendment adds Priority Sector Lending Certificate, under any tariff chapter, to the notified supplies subject to the reverse charge mechanism, specifying that both supplier and recipient are any registered person, thereby making the recipient liable for tax collection under the reverse charge framework.</description>
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