Levy & Collection of GST under Reverse Charge
Section 8(3) of Revised Model GST Law,
8. Levy and Collection of Central/State Goods and Services Tax
3) The Central or a State Government may, on the recommendation of the Council, by notification, specify categories of supply of goods and/or services the tax on which is payable on reverse charge basis and the tax thereon shall be paid by the recipient of such goods and/or services and all the provisions of this Act shall apply to such person as if he is the person liable for paying the tax in relation to the supply of such goods and/or services.
Issue in Levy & Collection of GST under Reverse Charge
It is not clear whether supplies other than those in course or furtherance of business are excluded from the purview of Section 7(3)
Suggestions in Levy & Collection of GST under Reverse Charge
An explanation be added to specify that supplies other than those in course or furtherance of business are excluded from the purview of Section 8(3) of Revised Model GST Law
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