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24 Points
Posted on 27 June 2017
As per section 9 of the CGST,
"The central tax in respect of the supply of taxable goods or services or both by a
supplier, who is not registered, to a registered person shall be paid by such person on
reverse charge basis as the recipient 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."
In this regard, can anyone clarify whether reverse charge is also applicable on procurement of agriculture produce from farmers.