Notification No. 33/2017
Date: October 13, 2017
Subject: Levy of GST under reverse charge on services supplied to RBI.
Description:
This notification amends Notification No. 13/2017–Central Tax (Rate) to notify services supplied by members of the Overseeing Committee to the Reserve Bank of India as liable to GST under reverse charge mechanism. The tax liability is shifted to the RBI as recipient of services.
Issued for earlier notification?
Yes — amends Notification No. 13/2017–Central Tax (Rate).