Notification No. 01/2019
Date: January 29, 2019
Subject: Rescission of Notification No. 08/2017–Central Tax (Rate) relating to reverse charge on supplies by unregistered persons.
Description:
This notification rescinds Notification No. 08/2017–Central Tax (Rate), which provided for levy of GST under reverse charge on supplies received from unregistered persons. The rescission aligns the rate notification framework with amendments made in the CGST Act restricting the applicability of section 9(4). Past actions taken under the rescinded notification remain valid.
Issued for earlier notification:
Yes — rescinds Notification No. 08/2017–Central Tax (Rate).