https://www.taxtmi.com/manuals?id=2618 Reverse charge under GST applies to notified categories of goods and services under section 9(3) of the CGST Act and section 5(3) of the IGST Act, with the recipient treated as liable to pay tax. Clarifications address facility management services to MCD, the status of DDA, renting of immovable property under composition levy, raw cotton supplied by agriculturists to cooperatives, director remuneration, legal services by advocates, and securities lending. The text also notes regularization for specified past periods and distinguishes exempt or employment-related supplies from taxable reverse-charge supplies. en-us Fri, 28 Apr 2023 12:08:00 +0530 Tue, 14 Apr 2026 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2618 Reverse charge under GST applies to notified categories of goods and services under section 9(3) of the CGST Act and section 5(3) of the IGST Act, with the recipient treated as liable to pay tax. Clarifications address facility management services to MCD, the status of DDA, renting of immovable property under composition levy, raw cotton supplied by agriculturists to cooperatives, director remuneration, legal services by advocates, and securities lending. The text also notes regularization for specified past periods and distinguishes exempt or employment-related supplies from taxable reverse-charge supplies. Manuals GST Fri, 28 Apr 2023 12:08:00 +0530 https://www.taxtmi.com/manuals?id=2618