@mudraforge/statutory 2.12.1 → 2.13.0

package/okf/direct_tax/tds_interest_194a/ast.json

@@ -0,0 +1,59 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194A",
+  "version": "2.1.0",
+  "title": "TDS on Interest other than Interest on Securities",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194A",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 1(i)",
+  "successorTableItem": "TABLE_1_SL_NO_1_I_INTEREST_OTHER",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "1967-04-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194A(1) earlier of credit or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_EXEMPT_PAYEE_INSTITUTION",
+      "field": "isExemptInstitution",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_INSTITUTION_SECTION_194A_3",
+        "reason": "Section 194A(3)(iii): Banking institutions and financial corporations are exempt."
+      }
+    },
+    {
+      "id": "GUARD_MISSING_PAN_206AA",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 2000,
+        "governingSection1961": "Section 206AA (20% missing PAN)",
+        "governingSection2025": "Section 397(2)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "CLIFF_THRESHOLD",
+    "thresholdPaisa": "500000",
+    "standardRateBps": 1000,
+    "baseDetermination": "ANNUAL_AGGREGATE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/okf/direct_tax/tds_perquisites_194r/ast.json

@@ -0,0 +1,47 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194R",
+  "version": "2.1.0",
+  "title": "TDS on Benefit or Perquisite in Respect of Business or Profession",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194R",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 18",
+  "successorTableItem": "TABLE_1_SL_NO_18_BENEFITS_PERQUISITES",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "2022-07-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "PAYMENT_ONLY",
+    "events": [
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194R before releasing benefit or perquisite"
+  },
+  "guards": [
+    {
+      "id": "GUARD_MISSING_PAN_206AA",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 2000,
+        "governingSection1961": "Section 206AA (20% missing PAN)",
+        "governingSection2025": "Section 397(2)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "CLIFF_THRESHOLD",
+    "thresholdPaisa": "2000000",
+    "standardRateBps": 1000,
+    "baseDetermination": "ANNUAL_AGGREGATE_VALUE_OF_BENEFITS"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/okf/direct_tax/tds_property_194ia/ast.json

@@ -0,0 +1,70 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194IA",
+  "version": "2.1.0",
+  "title": "TDS on Payment on Transfer of Certain Immovable Property",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194-IA",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 10",
+  "successorTableItem": "TABLE_1_SL_NO_10_PROPERTY_TRANSFER",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "2013-06-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194-IA earlier of credit or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_AGRICULTURAL_LAND",
+      "field": "isAgriculturalLand",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_AGRICULTURAL_LAND",
+        "reason": "Section 194-IA(1): Excludes rural agricultural land from TDS."
+      }
+    },
+    {
+      "id": "GUARD_NON_RESIDENT_SELLER",
+      "field": "sellerIsResident",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_GOVERNED_BY_SECTION_195",
+        "reason": "Non-resident seller transfer of immovable property is governed exclusively by Section 195."
+      }
+    },
+    {
+      "id": "GUARD_MISSING_PAN_206AA",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 2000,
+        "governingSection1961": "Section 206AA (20% missing PAN)",
+        "governingSection2025": "Section 397(2)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "CLIFF_THRESHOLD",
+    "thresholdPaisa": "500000000",
+    "standardRateBps": 100,
+    "baseDetermination": "CONTRACTUAL_CONSIDERATION_OR_STAMP_DUTY_VALUE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/okf/direct_tax/tds_rent_194i/ast.json

@@ -0,0 +1,60 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194I",
+  "version": "2.1.0",
+  "title": "TDS on Rent of Land, Building or Machinery",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194I",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 2",
+  "successorTableItem": "TABLE_1_SL_NO_2_RENT",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "1994-06-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194I earlier of credit or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_MISSING_PAN_206AA",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 2000,
+        "governingSection1961": "Section 206AA (20% missing PAN)",
+        "governingSection2025": "Section 397(2) (20% missing PAN)"
+      }
+    },
+    {
+      "id": "GUARD_LAND_BUILDING_10_PERCENT",
+      "field": "isLandOrBuilding",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 1000,
+        "governingSection1961": "Section 194I(b) (10% for Land, Building, Furniture)",
+        "governingSection2025": "Section 393(1)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "CLIFF_THRESHOLD",
+    "thresholdPaisa": "24000000",
+    "standardRateBps": 200,
+    "baseDetermination": "ANNUAL_AGGREGATE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/okf/direct_tax/tds_rent_individual_194ib/ast.json

@@ -0,0 +1,59 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194IB",
+  "version": "2.1.0",
+  "title": "TDS on Payment of Certain Rent by Certain Individuals or HUF",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194-IB",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 11",
+  "successorTableItem": "TABLE_1_SL_NO_11_RENT_INDIVIDUAL",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "2017-06-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194-IB earlier of credit to last month account or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_TAX_AUDIT_COVERED_PAYER",
+      "field": "isPayerTaxAuditCovered",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_GOVERNED_BY_SECTION_194I",
+        "reason": "Payers covered under Section 44AB tax audit are governed by Section 194I, not Section 194-IB."
+      }
+    },
+    {
+      "id": "GUARD_MISSING_PAN_206AA",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 2000,
+        "governingSection1961": "Section 206AA (20% missing PAN, capped at last month rent)",
+        "governingSection2025": "Section 397(2)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "CLIFF_THRESHOLD",
+    "thresholdPaisa": "5000000",
+    "standardRateBps": 200,
+    "baseDetermination": "MONTHLY_RENT"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/okf/direct_tax/tds_services_194j/ast.json

@@ -0,0 +1,60 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194J",
+  "version": "2.1.0",
+  "title": "TDS on Fees for Professional or Technical Services",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194J",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 3",
+  "successorTableItem": "TABLE_1_SL_NO_3_PROFESSIONAL_TECHNICAL",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "1995-07-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194J(1) earlier of credit or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_MISSING_PAN_206AA",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 2000,
+        "governingSection1961": "Section 206AA (20% missing PAN)",
+        "governingSection2025": "Section 397(2) (20% missing PAN)"
+      }
+    },
+    {
+      "id": "GUARD_PROFESSIONAL_OR_NON_COMPETE_10_PERCENT",
+      "field": "isProfessionalOrNonCompete",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 1000,
+        "governingSection1961": "Section 194J(1) (10% for Professional Services/Non-Compete)",
+        "governingSection2025": "Section 393(1) Table 1 (10% for Professional Services)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "CLIFF_THRESHOLD",
+    "thresholdPaisa": "3000000",
+    "standardRateBps": 200,
+    "baseDetermination": "CATEGORY_ANNUAL_AGGREGATE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/okf/indirect_tax_gst/blocked_itc_17_5/ast.json

@@ -0,0 +1,26 @@
+{
+  "sectionId": "CGST2017_SEC17_5",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 17(5)",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Section 17(5)",
+  "triggerPolicy": {
+    "type": "INVOICE_DATE",
+    "description": "Evaluation at time of input tax credit booking"
+  },
+  "computation": {
+    "archetype": "BLOCKED_CREDIT_GATE_17_5",
+    "blockedCategories": [
+      "MOTOR_VEHICLES_PASSENGER",
+      "FOOD_AND_BEVERAGES",
+      "CLUB_MEMBERSHIP",
+      "PERSONAL_CONSUMPTION",
+      "LOST_STOLEN_GOODS"
+    ]
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/indirect_tax_gst/common_itc_reversal_rule42_43/ast.json

@@ -0,0 +1,26 @@
+{
+  "sectionId": "CGST2017_RULE42_43",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Rules 42 and 43 of CGST Rules, 2017",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Rules 42 and 43 (as amended)",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Evaluated per tax period or annual true-up reconciliation"
+  },
+  "computation": {
+    "archetype": "COMMON_CREDIT_APPORTIONMENT_RULE42",
+    "nonBusinessApportionmentPercent": 5.0,
+    "capitalGoodsUsefulLifeMonths": 60,
+    "c1Formula": "T - (T1 + T2 + T3)",
+    "c2Formula": "C1 - T4",
+    "d1Formula": "(E / F) * C2",
+    "d2Formula": "0.05 * C2",
+    "c3Formula": "C2 - (D1 + D2)"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/indirect_tax_gst/composite_mixed_supplies_sec8/ast.json

@@ -0,0 +1,21 @@
+{
+  "sectionId": "CGST2017_SEC8",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 8",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Section 8",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Bundled supply classification and tax rate determination"
+  },
+  "computation": {
+    "archetype": "COMPOSITE_MIXED_SUPPLY_SEC8",
+    "compositeRule": "PRINCIPAL_SUPPLY_RATE",
+    "mixedRule": "HIGHEST_APPLICABLE_RATE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/indirect_tax_gst/composition_levy_sec10/ast.json

@@ -0,0 +1,23 @@
+{
+  "sectionId": "CGST2017_SEC10",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 10",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Section 10",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Quarterly composition levy concession"
+  },
+  "computation": {
+    "archetype": "COMPOSITION_LEVY_SEC10",
+    "turnoverThresholdPaisa": "1500000000",
+    "manufacturerTraderRateBps": 100,
+    "restaurantRateBps": 500,
+    "servicesRateBps": 600
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/indirect_tax_gst/credit_debit_notes_sec34/ast.json

@@ -0,0 +1,21 @@
+{
+  "sectionId": "CGST2017_SEC34",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 34",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Section 34",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Credit note adjustment temporal cutoff"
+  },
+  "computation": {
+    "archetype": "CREDIT_NOTE_TIMELINES_SEC34",
+    "cutoffMonth": 11,
+    "cutoffDay": 30
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/indirect_tax_gst/e_invoicing_rule48_4/ast.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "CGST2017_RULE48_4",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Rules, 2017",
+  "statutorySection": "Rule 48(4)",
+  "successorStatute": "CGST Rules, 2017",
+  "successorSection": "Rule 48(4)",
+  "triggerPolicy": {
+    "type": "INVOICE_DATE",
+    "description": "Mandatory B2B Invoice Registration Number (IRN) generation"
+  },
+  "computation": {
+    "archetype": "EINVOICING_MANDATE_RULE48_4",
+    "turnoverThresholdPaisa": "500000000"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/indirect_tax_gst/export_services_lut_sec16/ast.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "IGST2017_SEC16",
+  "version": "1.0.0",
+  "governingStatute": "Integrated Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 16",
+  "successorStatute": "Integrated Goods and Services Tax Act, 2017",
+  "successorSection": "Section 16",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Zero-rated export of services under Letter of Undertaking"
+  },
+  "computation": {
+    "archetype": "EXPORT_LUT_ZERO_RATED_SEC16",
+    "lutIgstRateBps": 0
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/indirect_tax_gst/gst_tds_sec51/ast.json

@@ -0,0 +1,23 @@
+{
+  "sectionId": "CGST2017_SEC51",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 51",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Section 51",
+  "triggerPolicy": {
+    "type": "PAYMENT_ONLY",
+    "description": "Government entity contract withholding"
+  },
+  "computation": {
+    "archetype": "GST_TDS_DEDUCTION_SEC51",
+    "thresholdPaisa": "25000000",
+    "cgstRateBps": 100,
+    "sgstRateBps": 100,
+    "totalRateBps": 200
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/indirect_tax_gst/itc_eligibility_16_2/ast.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "CGST2017_SEC16_2",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 16(2)",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Section 16(2)",
+  "triggerPolicy": {
+    "type": "INVOICE_DATE",
+    "description": "Cumulative four-condition statutory eligibility gate"
+  },
+  "computation": {
+    "archetype": "ITC_ELIGIBILITY_GATE_16_2",
+    "mandatoryConditionsCount": 4
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/indirect_tax_gst/itc_reversal_rule37_37a/ast.json

@@ -0,0 +1,45 @@
+{
+  "sectionId": "CGST2017_RULE37_37A",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 16(2) second proviso read with Rule 37 & 37A",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Rule 37 & 37A (as amended)",
+  "triggerPolicy": {
+    "type": "PAYMENT_ONLY",
+    "description": "Triggered by payment status relative to 180-day grace period from invoice date"
+  },
+  "guards": [
+    {
+      "id": "GUARD_RCM_EXEMPTION",
+      "field": "isRcm",
+      "operator": "IS_TRUE",
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_FROM_180_DAY_REVERSAL_RCM",
+        "reason": "Supplies subject to Reverse Charge Mechanism u/s 9(3) or 9(4) exempt from 180-day reversal"
+      }
+    },
+    {
+      "id": "GUARD_SCHEDULE_I_EXEMPTION",
+      "field": "isScheduleISupply",
+      "operator": "IS_TRUE",
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_FROM_180_DAY_REVERSAL_SCHEDULE_I",
+        "reason": "Deemed supplies without consideration under Schedule I are exempt from 180-day reversal"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "PROPORTIONAL_REVERSAL_180_DAYS",
+    "gracePeriodDays": 180,
+    "annualInterestRatePercent": 18.0,
+    "interestChargingSection": "CGST Act, 2017 Section 50(1)",
+    "gstr3bReportingTable": "Table 4(B)(2) - Others (Reclaimable)"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/okf/indirect_tax_gst/rcm_liability_sec9_3/ast.json

@@ -0,0 +1,26 @@
+{
+  "sectionId": "CGST2017_SEC9_3",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 9(3)",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Section 9(3)",
+  "triggerPolicy": {
+    "type": "INVOICE_DATE",
+    "description": "Reverse charge recipient tax payment obligation"
+  },
+  "computation": {
+    "archetype": "RCM_LIABILITY_EVALUATION_9_3",
+    "coveredNotifiedServices": [
+      "GTA",
+      "LEGAL_SERVICES",
+      "DIRECTOR_SERVICES",
+      "RECOVERY_AGENT",
+      "SECURITY_SERVICES"
+    ]
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}