Seeks 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. - 30/2018-Integrated Tax (Rate) - Integrated GST (IGST) Rate

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Reverse Charge Mechanism expanded to cover specified banking, correspondent and security services, with exclusions for certain government registrations. Specifies additional services subject to the Reverse Charge Mechanism: services by business facilitators to banking companies; services by agents of business correspondents to business correspondents; and security services (supply of security personnel) provided to registered persons in the taxable territory. Inserts a proviso excluding goods transport agency services of road carriage to certain government entities that registered only for tax deduction purpose. Extends application of the notification to Parliament and State Legislatures where it applies to Central and State Governments.

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Reverse Charge Mechanism expanded to cover specified banking, correspondent and security services, with exclusions for certain government registrations.

Specifies additional services subject to the Reverse Charge Mechanism: services by business facilitators to banking companies; services by agents of business correspondents to business correspondents; and security services (supply of security personnel) provided to registered persons in the taxable territory. Inserts a proviso excluding goods transport agency services of road carriage to certain government entities that registered only for tax deduction purpose. Extends application of the notification to Parliament and State Legislatures where it applies to Central and State Governments.

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Seeks 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. - 30/2018-Integrated Tax (Rate) - Integrated GST (IGST) Rate

Reverse Charge Mechanism expanded to cover specified banking, correspondent and security services, with exclusions for certain government registrations.

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Seeks 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. - 30/2018-Integrated Tax (Rate) - Integrated GST (IGST) Rate

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Reverse Charge Mechanism expanded to cover specified banking, correspondent and security services, with exclusions for certain government registrations.

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