Notification No. 13/2017
Date: June 28, 2017
Subject: Notification of services liable to tax under Reverse Charge Mechanism (RCM).
Description:
This notification specifies categories of services on which GST shall be paid by the recipient under reverse charge, including services provided by goods transport agencies, advocates, arbitral tribunals, directors to companies, insurance agents, sponsorship services, and specified services supplied by Government to business entities. It ensures tax collection at the recipient level for notified services.
Issued for earlier notification?
No — this is the principal RCM notification for services.