Reverse charge u/s 9(3) of the CGST Act is applicable on
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Section 9(3) of the CGST/SGST (UTGST) Act reads “The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this ...
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