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CBIC notified GST on RCM basis for Courts and tribunals

In 49th GST council meeting, conducted on 18th February 2023, the council had recommended to extend the dispensation available to Central Government, State Governments, Parliament and State Legislatures with regard to payment of GST under reverse charge mechanism (RCM) to the Courts and Tribunals also in respect of taxable services supplied by them such as renting of premises to telecommunication companies for installation of towers, renting of chamber to lawyers etc.

Now vide notification no. 02/2023 -Central Tax (Rate) dated 28th February, 2023 CBI has notified the said provision, the extract of notification can be read as under;

Notification No. 02/2023-CentralTax (Rate)

            E).—In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692(E), dated the 28th June, 2017, namely: -

            In the said notification, in the Explanation, in clause (h), for the words “and State Legislatures” the words “, State Legislatures, Courts and Tribunals” shall be substituted.

This notification shall come into force with effect from the 01st March, 2023.

Corresponding notification have been issued under Integrated Tax and Union Territory Tax to effect the same under respective act.

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