Seeks to amend notification No. 13/2017- Central 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. - 29/2018- Central Tax (Rate) - Central GST (CGST) Rate

Reverse charge mechanism expanded to include business facilitator, business correspondent agent and security services with exclusions.

Specifies additional services subject to the Reverse Charge Mechanism: services by business facilitators to banking companies, agents of business correspondents to business correspondents, and supply of security personnel to registered persons, while excluding goods transport agency services to certain governmental recipients who registered only for tax deduction under section 51; clarifies that provisions applicable to Central and State Governments also apply to Parliament and State Legislatures, with the amendments effective from the first day of January, 2019.