Section 2(98) of Rajasthan GST Act 2017: Meaning of “reverse charge”

Definition of the term “reverse charge” under Section 2(98) of the Rajasthan GST Act, 2017

As per Section 2(98) of the Rajasthan GST Act, unless the context requires otherwise, the term “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.

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