Reverse Charge

sir cgst act section 9 (4) is applicable or not applicable
in case of good
Replies (2)
Quick Summary
This discussion clarifies the applicability of Section 9(4) of the CGST Act concerning the reverse charge mechanism. It explains that the government can specify certain registered persons and supplies of goods or services from unregistered suppliers that will be subject to reverse charge. Currently, this primarily applies to the construction industry, as detailed in notification 07/2019-Central Tax (Rate).

yes applicable to specified category of goods or services or both

Section 9(4) The Government may, on the recommendations of the Council, by notification, 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, 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 such supply of goods or services or both.

Presently applicable only to the construction industry (cement and other goods) - refer notification 07/2019-Central Tax (Rate) 

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