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of <h1>Amendment to GST Notification No. 10/2017: Reverse Charge Mechanism Updates for Services, Effective January 1, 2019.</h1> The notification amends Notification No. 10/2017-Integrated Tax (Rate) to specify services taxed under the Reverse Charge Mechanism (RCM) as recommended by the GST Council in its 31st meeting. Key amendments include exempting services by goods transport agencies to certain government entities registered solely for tax deduction purposes. New entries for services provided by business facilitators to banking companies, agents to business correspondents, and security services to registered persons are added. The provisions also apply to the Parliament and State Legislatures. The notification takes effect from January 1, 2019.
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