Question 28: Whether provisions of section 9(4) are applicable after 31.03.2018 in view of Notification No.8/2017-Central Tax(Rate). Any other new notification issued in this regard.

Answer The exemption relating to reverse charge on supplies from unregistered person under section 9(4) is extended till 30-06-2018 vide Notification No. 10/2018-Central Tax (Rate) dt.23-03-2018. (reply dt. 05/26/2018)