Notification No. 07/2025
Date: January 16, 2025
Subject: Amendments to Notification 13/2017–CT (Rate) concerning reverse charge mechanism (RCM) scope.
Description:
This notification modifies RCM applicability by adding the words “other than a body corporate” to S. No. 4, thereby restricting the class of recipients liable under RCM. It also amends S. No. 5AB to exclude persons paying tax under the composition scheme from RCM liability. These changes streamline RCM applicability for specified service categories.
Issued for earlier notification?
Yes — amends Notification 13/2017–CT (Rate).