17 May 2018
Reverse charge is levied as under: Section 9(3) of CGST Act - Notified goods and services such as GTA, advocate, import of services, director, etc. This has been applicable since 1st July 2017. There is no exemption.
Section 9(4) of the CGST Act - Supply of goods and/ or services by an unregistered supplier to a registered supplier. This is exempt till 30th June, 2018.
CAclubindia
