Business Entity - GST Ready Reckoner - GST

For the purposes of RCM under section 9(3)/(4) of CGST Act, 2017 Business Entity define in the explanation (c) of the Notification No. 13/2017- Central Tax (Rate) the business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification. Other definitions are outlined in different acts. Business entity is defined in section 65B(17) of the Finance Act, 1994 business entity means any person ordinarily carrying out any activity relating to industry, commerce or any other business or profession;