<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">As per 2(98) of the CGST Act, 2017, &lsquo;&rsquo;reverse charge&rdquo; means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9 of the CGST Act, 2017, or under sub-section (3) or subsection (4) of section 5 of the IGST Act, 2017.</span></span></p>