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<h1>India Rescinds 2017 Tax Notification, Updates Reverse Charge Rules for Unregistered Supplies Effective February 2019.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 01/2019 - Integrated Tax (Rate) on January 29, 2019, to rescind Notification No. 32/2017-Central Tax (Rate) dated October 13, 2017. This action, effective from February 1, 2019, is taken under the Integrated Goods and Services Tax Act, 2017, following the recommendations of the Council, to address amendments related to the reverse charge mechanism on supplies by unregistered persons. The rescission does not affect actions completed or omitted before its enforcement.