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TMI Blog2021 (9) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... d 28-6-17,central tax shall be paid on reverse charge basis by the recipient - Vide Section 9(4) of the CGST Act, Government may specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both. Notification No.7/2019-Central Tax(Rate) dated 29-3-19 notifies that the specified registered persons shall, in respect of supply of goods or services or both, received from an unregistered supplier shall pay tax on reverse charge basis as recipient of such goods or services or both. However, subject goods are not notified vide said Notification 7/2019-CT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f used vehicles, seized and confiscated goods, old and used goods, waste and scrap, the registered person who is the recipient, is made liable to pay GST on reverse charge basis if the supplier happens to be Central Government, State Government, Union territory (or) a Local Authority. (3) As per the provisions of Section 9(4) of the CGST Act, 2017, Notification No.08/2017-Central Tax(Rate) dated 28-6-17 was issued vide which exemption was provided for supply of goods(or) service, upto ₹ 5,000/in a day, received by a registered person from a unregistered supplier. The said notification was amended vide Notification No.38/2017-Central Tax(Rate) vide which the exemption provided was extended upto 31-3-18. (4) Section 9(4) was subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 17-06-21 (Video conferencing) and reiterated the contents of the application. 4. FINDINGS: 4.1 At the outset we would like to make it clear that the provisions of CGST Act and GGST Act are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the GGST Act. 4.2 We have carefully considered all the submissions made by the applicant. We draw our attention to relevant sections of CGST Act and Notifications issued in this regard. Vide Section 9(3) of CGST Act, Government may specify the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the whole of the central tax leviable thereon under sub-section (4) of section 9 of the CGST Act, 2017 (12 of 2017) provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day. The aforementioned notification has been amended vide Notification No.38/2017-Central Tax(Rate) dated 13-10-17 vide which the proviso to the Notification (mentioned in para above) has been omitted. Further, Notification No.7/2019-Central Tax(Rate) dated 29-3-19 notifies that the specified registered persons shall, in respect of supply of goods or services or both, rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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