AAR Karnataka’s Judgement on Applicability of Reverse Charge Mechanism (RCM) under GST

Case: JSW Steel Ltd., dated: 21.09.2019

Query: “Whether the Applicant is liable to discharge GST under reverse charge, for the contribution made towards NMET and DMF, in light of Sl. No. 5 of the Notification No. 13/2017- Central Tax (Rate) dated 28.06.2017.”

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