19 May 2018
Reverse charge is levied as follows: 1. Notified goods and/ or services under Section 9(3) - such as GTA, advocate, director, etc. This has always been in effect and never exempted. So this is applicable even now. 2. Supply by an unregistered supplier to registered supplier under Section 9(4). This has been exempted till 30th June,, 2018. So it will be applicable from 1st July, 2018.
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