Section 5B: Tax effect of amendments in respect of supplies attracting reverse charge

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

Section 5B GST pertains to "Tax effect of amendments in respect of supplies attracting reverse charge". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 5B of The Central Goods and Services Tax Rules, 2017 (GST) governs tax effect of amendments in respect of supplies attracting reverse charge. As verified on 19 May 2026.

Q: Is Section 5B GST still in force?

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

Q: What is धारा 5B GST?

धारा 5B GST is the Devanagari Hindi reference for Section 5B of the The Central Goods and Services Tax Rules, 2017. Section 5B of The Central Goods and Services Tax Rules, 2017 (GST) governs tax effect of amendments in respect of supplies attracting reverse charge. As verified on 19 May 2026.

Q: What is Dhara 5B GST?

Dhara 5B GST is the Roman Hindi reference for Section 5B of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 5B of The Central Goods and Services Tax Rules, 2017 (GST) governs tax effect of amendments in respect of supplies attracting reverse charge. As verified on 19 May 2026.

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

Cite as: "Section 5B, 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, § 5B (India).

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Wednesday, 20 May 2026

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Section 5B GST (The Central Goods and Services Tax Rules, 2017): Tax effect of amendments in respect of supplies attracting reverse charge | Law on Tips | Law on Tips