6 Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, – (1) renting of immovable property, and (2) services specified below- (i)services by the Department of Posts by way of speed post, express parcel post, life ...
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Last but not the least, Forward Charge Mechanism will continue to exist for taxation on government (state as well as centre) immovable properties rented by unregistered person. While RCM will be applicable for registered taxpayers renting fixed government property. The final draft of the 35 amendmen...