GST Practitioner
55062 Points
Joined June 2017
Yes you rightly replied that Section 9(3) states that Govt can Specify................ now what you think how the govt can Specify the services on which RCM is applicable.... let you clarify that it's Notification by which govt notify the services & and the category of person whom the RCM is applicable. So only going through provision of Act one cannot know that RCM applicability under Section 9(3).
Thus Notification is important to get correct interpretation of LAW written.