Section 5A: Inward supplies on which tax is payable on reverse charge basis

Q: What does Section 5A of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 5A GST pertains to "Inward supplies on which tax is payable on reverse charge basis". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 5A of The Central Goods and Services Tax Rules, 2017 (GST) governs inward supplies on which tax is payable on reverse charge basis. As verified on 19 May 2026.

Q: Is Section 5A GST still in force?

Yes, Section 5A of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 5A GST?

धारा 5A GST is the Devanagari Hindi reference for Section 5A of the The Central Goods and Services Tax Rules, 2017. Section 5A of The Central Goods and Services Tax Rules, 2017 (GST) governs inward supplies on which tax is payable on reverse charge basis. As verified on 19 May 2026.

Q: What is Dhara 5A GST?

Dhara 5A GST is the Roman Hindi reference for Section 5A of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 5A of The Central Goods and Services Tax Rules, 2017 (GST) governs inward supplies on which tax is payable on reverse charge basis. As verified on 19 May 2026.

Q: How to cite Section 5A of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 5A, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 5A (India).

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Wednesday, 20 May 2026

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Section 5A GST (The Central Goods and Services Tax Rules, 2017): Inward supplies on which tax is payable on reverse charge basis | Law on Tips | Law on Tips