TMI BlogSeeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... (Department of Revenue) Notification No. 30/2018-Integrated Tax (Rate) New Delhi, the 31st December, 2018 G.S.R. 1277 (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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services. ; (b) after serial number 13 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies; which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or (ii) a registered perso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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