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[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. 29/2019- Central Tax (Rate) New Delhi, the 31st December, 2019 GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further
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FAQ :
The purpose is to amend Notification No. 13/2017-Central Tax (Rate) to include specific services under the Reverse Charge Mechanism (RCM).
Notification No. 13/2017-Central Tax (Rate), dated 28th June 2017, is being amended.
The new notification number is 29/2019-Central Tax (Rate).
The recommendations were made by the GST Council in its 38th meeting held on 18th December 2019.
The notification specifies certain services that will now fall under the RCM, meaning the recipient of the service is liable to pay GST.
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Notification No : 29/2019-Central Tax (Rate)Published in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-29-2019-cgst-rate-english.pdf