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The Central Goods and Services Tax Act, 2017
CHAPTER I- PRELIMINARY

2(98). "reverse charge''

In this Act, unless the context otherwise requires,-

(98). "reverse charge'' means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or subsection (4) of section 5 of the Integrated Goods and Services Tax Act;