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

Q: What does Section 5A of The CGST (Refund) Rules, 2017 (TCRR) deal with?

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

Q: Is Section 5A TCRR still in force?

Yes, Section 5A of the The CGST (Refund) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 5A TCRR?

धारा 5A TCRR is the Devanagari Hindi reference for Section 5A of the The CGST (Refund) Rules, 2017. Section 5A of The CGST (Refund) Rules, 2017 (TCRR) governs inward supplies on which tax is payable on reverse charge basis. As verified on 19 May 2026.

Q: What is Dhara 5A TCRR?

Dhara 5A TCRR is the Roman Hindi reference for Section 5A of the The CGST (Refund) Rules, 2017. "Dhara" means "Section" in Hindi. Section 5A of The CGST (Refund) Rules, 2017 (TCRR) 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 CGST (Refund) Rules, 2017?

Cite as: "Section 5A, The CGST (Refund) Rules, 2017 (TCRR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Refund) Rules, 2017, § 5A (India).

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(I) Inter-State inward supplies [Rate Wise]

(II) Intra-State inward supplies [Rate Wise]