MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDUM
22/10/2024
G.S.R. 652(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.09/2024-Central Tax (Rate), dated the 8th October, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 623(E), dated the 8th October, 2024, at page number 24, against serial number 5AB, in the table, in column (2) in the line 12, for “any property” read “any immovable property”.
"any property" should be read as "any immovable property", for renting of commercial property by an unregistered person to a registered person under RCM to prevent revenue leakage.
|
(1) |
(2) |
(3) |
(4) |
|
“5AB |
Service by way of renting of [any immovable property] other than residential dwelling. Earlier-Service by way of renting of any property other than residential dwelling. |
Any unregistered person |
Any registered person.” |
Same notifications have been issued under the IGST Act and the UTGST Act.
