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of <h1>India Amends Integrated Tax Notification: Changes to Reverse Charge Mechanism, New Service Category for Residential Rentals Effective July 2022.</h1> The Government of India has amended Notification No. 10/2017-Integrated Tax (Rate) to modify the reverse charge mechanism (RCM) for certain services under the Integrated Goods and Services Tax Act, 2017. Key changes include the omission of specific tax conditions for certain suppliers and the introduction of a new service category for renting residential dwellings to registered persons. The amendment also introduces Annexure III, requiring suppliers to declare their registration and tax payment options for goods transport services. These changes are effective from July 18, 2022.
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