Notification No. 30/2018
Date: December 31, 2018
Subject: Amendment to reverse charge provisions for specified services under IGST
Description:
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by excluding certain government-related GTA services from reverse charge and by notifying additional services such as business facilitators, business correspondent agents, and security services under reverse charge. It also clarifies applicability to Parliament and State Legislatures.
Issued for earlier notification?
Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
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