https://www.taxtmi.com/forum/issue?id=115667 RCM does not apply to Agricultural Market Cess because Section 9(3) and 9(4) of the CGST Act and related notifications address liabilities under the CGST framework only, whereas the cess is levied under the State Agricultural Produce Marketing Act and thus lies outside the CGST Act's reverse charge provisions. en-us Thu, 14 Nov 2019 18:06:37 +0530 Thu, 23 Jan 2025 15:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115667 RCM does not apply to Agricultural Market Cess because Section 9(3) and 9(4) of the CGST Act and related notifications address liabilities under the CGST framework only, whereas the cess is levied under the State Agricultural Produce Marketing Act and thus lies outside the CGST Act's reverse charge provisions. Discussion-Forum GST Thu, 14 Nov 2019 18:06:37 +0530 https://www.taxtmi.com/forum/issue?id=115667