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

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..... ay, specify categories of supply of goods or services or both, the tax on which shall be paid on RCM basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. The list of specified supply of goods on which GST paid un .....

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..... ed Tax (Rate) dated 28th Jun 2017 as amended from time-to-time u/s 5(1) of the IGST Act, 2017. Important Clarification Clarification on levy of GST on director's remuneration [ Circular no. 140/10/2020-GST Dated 10/06/2020 ] 5.3. Accordingly, it is clarified that the part of Director s remuneration which are declared as Salaries in the books of a company and .....

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..... y, is liable to discharge the applicable GST on it on reverse charge basis . Services supplied by a director of a company or body corporate to the company or body corporate in his private or personal capacity such as services supplied by way of renting of immovable property to the company or body corporate are not taxable under RCM. Only those services supplied by director of com .....

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