TMI BlogScope of modified for certain Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) - Seeks to amend Notification No. 10/2017-Integrated Tax (Rate), dated the 28th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 05/2022-Integrated Tax (Rate) New Delhi, the 13th July, 2022 G.S.R. 548 (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 I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices of GTA in relation to transport of goods supplied by him under forward charge, and ii. the supplier has issued a tax invoice to the recipient charging Integrated Tax at the applicable rates and has made a declaration as prescribed in Annexure III on such invoice issued by him. (2) against serial number 6, in column (2), in sub-clause (2), in item (i), the words by way of speed post, e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v) of section 20 of IGST Act, 2017and have exercised the option to pay tax on services of GTA in relation to transport of goods supplied by us during the Financial Year _____ under forward charge. . II. This notification shall come into force with effect from the 18th July, 2022. F. No. 190354/176/2022-TRU (Rajeev Ranjan) Under Secretary to the Government of India Note: -Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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