Reverse charge liability in terms of section 9(3)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

10 July 2017 Please provide the specific notification/circular vide which GST is payable on Reverse Charge basis for supply of goods above Rs.5,000/- purchased from unregistered dealer.

CA Saloni

CA Saloni (Expert)
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10 July 2017 Dear,
You are mixing 2 different sections.
Sec9(3) is for notified services for RCM
5000/- notification refers to sec 9(4) NN-8/2017 CT(Rate)

Querist : Anonymous

Querist : Anonymous (Querist)

10 July 2017 It means that the services which are not covered under Sec. 9(3) will still be covered under Sec. 9(4) of monetary limit of Rs.5,000/-

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CA Saloni

CA Saloni (Expert)
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10 July 2017 9(3) Specific for notified services (GTA, advocate etc)
9(4) supply from any regd dealer.