The Union Finance Minister Nirmala Sitaraman chaired the 49th meeting of the GST Council today, at Vigyan Bhawan, New Delhi. The Key Highlights from the Council Meeting, include a clarification on the Goods and Services Tax levy on Services provided by courts. Reverse charge is applicable on certain activities of courts/tribunals, the GST Council noted. However, it was clarified that only the activities of commercial nature rendered by the Registries of Courts and Tribunals, such as renting out of premises will attract GST under Reverse Charge Mechanism.
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