Important Keyword: Notification No. 09/2024 – Integrated Tax (Rate), IGST renting service, rental service tax change 2024, GST liability on commercial property, Integrated GST amendments, Finodha GST services,
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Table of Contents
[F. No. 190354/149/2024-TO(TRU-II) – Part-I CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 8th October, 2024
Notification No. 09/2024 – Integrated Tax (Rate): Seeks to amend Notification No. 10/2017 – Integrated Tax (Rate) dated 28.06.2017
GST [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
GSR (E).-In exercise of the powers conferred by sub-section (3) of section 5 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.10/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 685(E), dated the 28th June, 2017, namely:-
- In the said notification, in the Table, after serial number 6AA and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “6AB | Service by way of renting of any property other than residential dwelling. | Any unregistered person | Any registered person.” |
- This notification shall come into force with effect from the 10th October, 2024.
(Dilmil Singh Soach)
Under Secretary to the
Government of India
Note: -The principal notification no. 10/2017 -Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 685 (E), dated the 28th June, 2017 and was last amended vide notification no. 14/2023 -Integrated Tax (Rate), dated the 19th October, 2023 published in the official gazette vide number G.S.R. 766(E), dated the 19th October, 2023.
📚 Frequently Asked Questions (FAQs): Notification No. 09/2024 – Integrated Tax (Rate)
Q1: What is Notification No. 09/2024 – Integrated Tax (Rate) about?
Answer:
Notification No. 09/2024-Integrated Tax (Rate) dated 8th October 2024 amends Notification No. 10/2017-Integrated Tax (Rate). It introduces a new entry (6AB) in the reverse charge mechanism (RCM) table. This entry makes the registered recipient liable to pay IGST on services received by way of renting of any property (excluding residential dwellings) from any unregistered person, with effect from 10th October 2024.
Q2: From which date is this notification effective?
Answer:
🗓️ The amendment comes into force from 10th October 2024.
Q3: Does this affect residential property rentals too?
Answer:
🚫 No, this notification specifically excludes residential dwellings. It applies only to rentals of commercial or other types of non-residential properties.
Q4: Who is liable to pay IGST under this amendment?
Answer:
The liability to pay Integrated GST (IGST) under reverse charge shifts to the registered recipient (business or professional entity) when renting non-residential property from an unregistered person.
Q5: How should businesses handle this update for compliance?
Answer:
✅ Businesses should ensure:
Proper vendor classification (registered/unregistered)
Self-invoicing under RCM provisions
Timely reporting in GSTR-3B and GSTR-1
Need professional assistance? Visit our GST Compliance Service page: GST Compliance by Finodha
Q6: What is the legal backing for this amendment?
Answer:
This change is made under Section 5(3) of the Integrated Goods and Services Tax Act, 2017, empowering the government to notify services taxable under reverse charge.
Q7: How can I get GST-registered to stay compliant?
Answer:
If you are receiving such services and are not registered, it’s time to get registered to avoid penalties.
👉 Register Your GST Online with Finodha
Q8: Can I avail Input Tax Credit (ITC) on this reverse charge payment?
Answer:
Yes ✅, the recipient can avail ITC on the tax paid under RCM, provided the conditions laid out under the CGST Act and rules are fulfilled.
Q9: Where can I file my GST returns reflecting these changes?
Answer:
You can file your GST returns seamlessly with Finodha’s expert support:
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Download PDF: Notification No. 09/2024 – Integrated Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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