Clause 2(98): reverse charge
In forceA commencement is recorded; no ending event is recorded.
The law's words
2(98). reverse charge.—"reverse charge" means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act;
Register reproduction note
The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.
Connections
References marked in the words above
- section 5 of the Integrated Goods and Services Tax Act / the register holds no page for the place cited, so nothing is marked for these words
- section 9