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of <h1>Tamil Nadu amends GST Act: Reverse charge mechanism now applies to Overseeing Committee services to RBI.</h1> The Government of Tamil Nadu issued an amendment to the Tamil Nadu Goods and Services Tax Act, 2017, specifically regarding the reverse charge mechanism on the supply of services. This amendment, dated October 13, 2017, adds a new entry to the existing notification. It specifies that services supplied by members of the Overseeing Committee to the Reserve Bank of India will fall under the reverse charge mechanism, meaning the recipient, in this case, the Reserve Bank of India, will be liable to pay the GST.
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