Index Section 09(3) of CGST Act

NOTIFICATIONS

S.No. Notification No. Subject

1. Notification No. 13/2017-Central Tax,dt. 28.06.2017 To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act

2. Notification No. 04/2017-Central Tax,dt. 28.06.2017 Reverse charge on certain specified supplies of goods under section 9 (3)

ADVANCE RULING

Authority	Particulars	Crux	Details
Gujarat	The Surat Textile Market Cooperative Shop & Warehouse Society Limited	GST under Reverse Charge Mechanism in terms of section 9(3) of the CGST Act for lease renewal amount payable to SMC.	2023(11)LCX0086(AAR)

S.No.	Notification No.	Subject
1.	Notification No. 13/2017-Central Tax,dt. 28.06.2017	To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act
2.	Notification No. 04/2017-Central Tax,dt. 28.06.2017	Reverse charge on certain specified supplies of goods under section 9 (3)