This notification amends Notification No. 10/2017–Integrated Tax (Rate) by inserting a new entry providing that services by way of renting of any property other than residential dwelling, supplied by an unregistered person to a registered person, shall attract tax under reverse charge. The amendment clarifies tax liability and strengthens compliance for property-related services.

Issued for earlier notification?
Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).