To amend notification No. 13/ 2017- Union Territory 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: 08 January 2020

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This notification amends the Union Territory Tax (Rate) Notification No. 13/2017. It introduces specific services under the Reverse Charge Mechanism (RCM) as advised by the GST Council during its 38th meeting. This change aims to clarify tax liabilities for certain service providers.

[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- Union Territory Tax (Rate)

New Delhi, the 31st December, 2019

GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 704(E), dated the 28th June, 2017, namely:-

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FAQ :

The purpose is to amend the Union Territory Tax (Rate) Notification No. 13/2017 to include certain services under the Reverse Charge Mechanism (RCM).

Notification No. 13/2017- Union Territory Tax (Rate) is being amended.

The Reverse Charge Mechanism (RCM) is a system where the recipient of goods or services is liable to pay the tax, rather than the supplier.

The changes were recommended by the GST Council in its 38th meeting held on 18.12.2019.

This notification was issued on the 31st December, 2019.

Notification No : 29/2019-Union Territory tax(rate)
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-29-2019-utgst-rate-english.pdf

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