Notification 5/2017 - Central Tax
Date: June 19, 2017
Effective From: June 19, 2017
Subject
Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
Content
G.S.R. (E) .- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under…