Notification 9/2024 - Central Tax Rate
Date: October 8, 2024
Effective From: October 10, 2024
Subject
Seeks to amend Notification No 13/2017-Central Tax (Rate) dated 28.06.2017 (RCM on renting of commercial property)
Content
G.S.R. 623(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), number 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:-
1. In the said notification, in the Table, after serial number 5AA and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely: -
(1) | (2) | (3) | (4) |
“5AB | Service by way of renting of any property other than residential dwelling. | Any unregistered person | Any registered person.” |
2. This notification shall come into force with effect from the 10th day of October, 2024.
Note: - The principal notification number 13/2017 -Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended vide notification number 14/2023 -Central Tax (Rate), dated the 19th October, 2023 published in the Gazette of India vide number G.S.R. 765(E), dated the 19th October, 2023.
CORRIGENDUM dated 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”.