Category of Supply of Services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act - Entry S.No. 10 omitted - Notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017 amended to implement decisions of the 50th GST Council. - 13/2023 - Integrated GST (IGST) Rate

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 13/2023- Integrated Tax (Rate) New Delhi, the 26th September, 2023 G.S.R. 691(E) . In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) , the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.10/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 685(E), dated the 28 th June, 2017 , namely:- In the said notification, in the Table, serial number 10 and the entries relating thereto shall be omitted. 2. This notification shall come into force with effect from the 1st October, 2023. [F. No. CBIC-190354/173/2023-TO(TRU-II)-CBEC] RAJEEV RANJAN, Under Secy. Note: - The principal notification no. 10/2017 -Integrated Tax (Rate), dated the 28thJune, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 685 (E), dated the 28th June, 2017 and was last amended vide notification no. 08/2023-Integrated Tax (Rate), dated the 26th July, 2023 published in the official gazette vide number G.S.R. 544(E), dated the 26th July, 2023.