GST INDIA Biz — Amendment to Notification No. 07/2019–CT (Rate) relating to goods notified under Reverse Charge Mechanism.

Notification No. 24/2019

Date: September 30, 2019

Subject: Amendment to Notification No. 07/2019–CT (Rate) relating to goods notified under Reverse Charge Mechanism.

Description:

This notification substitutes the description of goods at S. No. 2 to specifically cover cement falling under Chapter Heading 2523. The amendment ensures clarity and uniformity in the application of RCM on cement supplied by unregistered persons to registered persons.

Issued for earlier notification?

Yes — amends Notification No. 07/2019–Central Tax (Rate).

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