CMA Intermediate · Direct and Indirect Taxation · Charge of Tax including Reverse Charge
Under section 9(4) of the CGST Act, 2017, reverse charge applies to a notified class of registered persons in respect of:
Section 9(4) of the CGST Act allows the Government to notify a class of registered persons who must pay tax on reverse charge for specified categories of goods or services received from an unregistered supplier.
- AAll supplies received from any registered supplier
- BSpecified categories of goods or services or both received from an unregistered supplierCorrect
- COnly services supplied through an electronic commerce operator
- DOnly supplies of petroleum crude received from any supplier
Explanation
Section 9(4) lets the Government notify a class of registered persons who pay tax on reverse charge for specified categories of goods or services or both received from an unregistered supplier. It is not limited to registered suppliers, e-commerce services (section 9(5)) or petroleum.
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