The Ministry of Finance (MoF) on October 22, 2024, issued a corrigendum regarding notification No. No.09/2024-Central Tax (Rate), dated October 08, 2024, related to categories of services on which tax will be payable under the reverse charge mechanism under the CGST Act.
The following has been stated: -
•In the notification on page number 24, against serial number 5AB, in the table, in column (2) in line 12, for “any property” read “any immovable property.
[Notification No. G.S.R. 652(E)]