Which of the following services does not fall under reverse charge provisions as contained under section 9(3) of the CGST Act ?

CS Executive · Tax Laws · PYQS · December 2024
Which of the following services does not fall under reverse charge provisions as contained under section 9(3) of the CGST Act ?
(A) Services supplied by arbitral tribunal to business entity located in Ladakh
(B) Sponsorship services provided to a partnership firm located in Jammu and Kashmir
(C) Sponsorship services provided to a body corporate located in Kerala
(D) Service of renting of motor vehicle for passengers provided to a recipient other than body corporate

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: GST

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