The Ministry of Finance (MoF) on October 08, 2024, issued a notification to amend notification number 13/2017-Central Tax (Rate), dated June 28, 2017, related to the categories of services on which tax will be payable under the reverse charge mechanism under the CGST Act.
The following amendments have been stated:
• In the Table, after serial number 5AA and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely: -
“5AB - Service by way of renting of any property other than residential dwelling. - Any unregistered person - Any registered person.”
This notification shall come into force with effect from October 10, 2024.
[Notification No. 09/2024- Central Tax (Rate)]
