Notification No. 02/2023
Date: February 28, 2023
Subject: Amendment to Notification 13/2017–CT (Rate) (Reverse Charge Mechanism).
Description:
In clause (h) of the Explanation, the expression “and State Legislatures” is replaced with “, State Legislatures, Courts and Tribunals”. This expands the category of entities considered “Governmental Authorities” for RCM purposes, thereby broadening reverse charge applicability on services supplied to such institutions.
Issued for earlier notification?
Yes — amends Notification 13/2017–CT (Rate).