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TMI BlogReverse Charge mechanismX X X X Extracts X X X X X X X X Extracts X X X X ..... Reverse Charge mechanism X X X X Extracts X X X X X X X X Extracts X X X X ..... Charge if the GTA Is Unregistered Where registered Person under GST takes a services from Unregistered person (GTA) for carrying of goods, does this transaction is governed by section 9(3) or 9(4) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CGST Act, 2017? Or above transaction shall be governed by Notification No. 20/2017-Central Tax (Rate) 22nd August, 2017? where GST liable at 5%/12%. Or above transaction shall be governed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification No. 32/2017 central tax (rate) dt 28th June, 2017 - where only one item is notified i.e promoters and developers for the purpose section 9(4) of the CGST Act, 2017?? Please look into the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue and provide us your valuable opinion. Thanks in advance Reply By CA HemanthKumar: The Reply: Dear Sir, Your transaction will be covered under section 9(3) of the CGST Act, 2017 and liable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o GST @ 5%. Further section 9(4) was amended and made effective only to real estat sector as of now. Only point we need to ensure is that whether my supplier is a GTA or not. If he is a GTA, then RCM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will apply. Otherwise, the said services are exempt as per S.No.18 of Notification No.12/2017 CT(R).
Regards
CA Hemanth Kumar X X X X Extracts X X X X X X X X Extracts X X X X
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