Question13: Relevance of this section please also consider sec 5(3) of IGST Act which deals with reverse charge and what is with regards to subject under consideration.

Answer Section 5(3) of IGST Act and Section 9(3) of CGST Act are same. We have replied you on the basis of section 9(3) of central tax so the reply will not change even if we incorporate reference of section 5(3) of IGST in the previous solution. .(REPLY dt. 29/1/2018)