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Section 16. Amendment of Sixth Schedule.

by | Sep 16, 2024 | GST, Acts, Constitution (One Hundred And First Amendment) Act, 2016 | 0 comments

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Important Keyword: Section 16.

GST Section 16. Amendment of Sixth Schedule.

In the Sixth Schedule to the Constitution, in paragraph 8, in sub-paragraph (3),-

(i) in clause (c), the word “and” occurring at the end shall be omitted;

(ii) in clause (d), the word “and” shall be inserted at the end;

(iii) after clause (d), the following clause shall be inserted, namely:-

“(e) taxes on entertainment and amusements.”

Read More: Notification No. 15/2018 – Central Tax (Rate) GST: Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).

Web Stories: Notification No. 15/2018 – Central Tax (Rate) GST: Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).

Download Pdf: https://taxinformation.cbic.gov.in/

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