Reverse charge Sec.9(3) CGST Act 17 – Goods and Services Tax – Started By: – illayyear yanapu – Dated:- 24-8-2017 Last Replied Date:- 24-8-2017 – Dear sir, As we going through the Sec.9(3) of CGST Act'17, it is stating that The Government may, on the recommendations of the council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge 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. Here, recipient means un-registered dealer and/or registered dealer? Even if such specified supply of good
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except GTA Service. The table is given below: – S. No. Tariff item, sub-heading, heading or Chapter Description of supply of Goods Supplier of goods Recipient of supply (1) (2) (3) (4) (5) 1. 0801 Cashew nuts, not shelled or peeled Agriculturist Any registered person 2. 1404 90 10 Bidi wrapper leaves (tendu) Agriculturist Any registered person 3. 2401 Tobacco leaves Agriculturist Any registered person 4. 5004 to 5006 Silk yarn Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn Any registered person 5. – Supply of lottery. State Government, Union Territory or any local authority Lottery distributor or selling agent. Explanation.- For the purposes of this entry, lottery distributor or selling agen
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paid by the receiver of service irrespective of the fact that both are registered. In your example a banking company or financial institution or a non banking financial company will pay as receiver under RCM. – Reply By KASTURI SETHI – The Reply = The issue of supply of service by unregistered person to registered person where registered person is to pay GST is as per Section 9(4) of CGST Act and this is in addition to Notification No. 13/17-CT(Rate) dated 28.6.17 – Reply By KASTURI SETHI – The Reply = Regarding the manner of accounting turnover in this aspect, Section 2(6) of the CGST Act, provides that value of inward supplies on which tax is payable by a person on reverse charge basis is not to be included in the aggregate turnover of an
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