To amend notification No. 10/ 2017- Integrated Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

Last updated: 07 January 2020

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This notification amends the Integrated Tax (Rate) Notification No. 10/2017 to include specific services under the Reverse Charge Mechanism (RCM). These changes are based on the recommendations made by the GST Council during its 38th meeting on 18th December 2019. The amendments aim to update the tax regulations for these services.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 28/2019- Integrated Tax (Rate) New Delhi, the 31st December, 2019 GSR......(E).- In exercise of the po

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FAQ :

The purpose is to amend Notification No. 10/2017- Integrated Tax (Rate) to notify certain services under the Reverse Charge Mechanism (RCM).

The recommendations were made by the GST Council in its 38th meeting held on 18th December 2019.

The new notification number is 28/2019- Integrated Tax (Rate).

This notification was issued on the 31st December 2019.

This notification relates to the Integrated Goods and Services Tax Act, 2017.

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Notification No : 28/2019-Integrated Tax (Rate)
Published in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-28-2019-igst-rate-english.pdf

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