Notification No. 29/2018
Date: December 31, 2018
Subject: Amendment to reverse charge mechanism (RCM) provisions under GST.
Description:
This notification amends Notification No. 13/2017–Central Tax (Rate) to revise applicability of reverse charge on services such as GTA services to government bodies, security services and banking support services. It also clarifies that RCM provisions applicable to Central and State Governments equally apply to Parliament and State Legislatures.
Issued for earlier notification?
Yes — amends Notification No. 13/2017–Central Tax (Rate).