Goods & services Notified under Reverse Charge under Section 9(3)

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....ply of goods on which GST paid under RCM, has been notified vide Notification Nos 4/2017 - Central Tax dated 28-06-2017 as amended from time to time under Section 9(3) of the CGST Act, 2017. * The list of specified supply of services on which GST paid under RCM, has been notified vide Notification No. 13/2017- Central Tax dated 28-06-2017 as amended from time-to-time u/s 9(3) of the CGST Act, 2017. * The list of additional services (Import of Service or goods) on which GST paid under RCM, has been notified by the Central Government Notification No.10/2017-Integrated Tax (Rate) Dated 28-06-2017 as amended from time-to-time u/s 5(3) of the IGST Act, 2017. Exemptions on supply of services- hence RCM shal....

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....r section 2(69) of the CGST Act, 2017. Thus, as recommended by the 55th GST Council, it is hereby clarified that DDA cannot be treated as local authority under GST law. * Clarification regarding regularizing payment of GST on Reverse Charge (RCM) basis on renting of commercial property by unregistered person to a registered person for taxpayers registered under composition levy. [ See para 8 of Circular No. 245/02/2025-GST Dated 28.01.2025] * 8.5 Thus, as recommended by the 55th GST Council, payment of GST on Reverse Charge (RCM) basis on renting of immovable property other than residential dwelling (commercial property) by unregistered person to registered person under composition levy is hereby regula....

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.... in terms of Schedule III of the CGST Act, 2017. * 5.4 It is further clarified that the part of employee Director's remuneration which is declared separately other than "salaries' in the Company's accounts and subjected to TDS under Section 194J of the IT Act as Fees for professional or Technical Services shall be treated as consideration for providing services which are outside the scope of Schedule III of the CGST Act, and is therefore, taxable. * Further, in terms of notification No. 13/2017 - Central Tax (Rate) dated 28.06.2017, the recipient of the said services i.e. the Company, is liable to discharge the applicable GST on it on reverse charge basis. * Clarificatio....