Notification No. 15/2018
Date: July 26, 2018
Subject: Bringing services of individual Direct Selling Agents under reverse charge mechanism.
Description:
This notification amends Notification No. 13/2017–Central Tax (Rate) to notify services provided by individual Direct Selling Agents (DSAs) to banks and NBFCs under reverse charge mechanism. The liability to pay GST is shifted to the recipient financial institutions.
Issued for earlier notification?
Yes — amends Notification No. 13/2017–Central Tax (Rate).