Notification No. 09/2024
Date: October 8, 2024
Subject: Amendment to Notification 13/2017–CT (Rate) to include renting of non-residential property under RCM.
Description:
A new entry 5AB is inserted to cover “service by way of renting of any property other than residential dwelling,” making the registered recipient liable under RCM when the supplier is unregistered. This expands reverse charge coverage for commercial immovable property renting. (Later clarified via corrigendum to mean “any immovable property”).
Issued for earlier notification?
Yes — amends Notification 13/2017–CT (Rate).