Reverse charge mechanism: omission of Entry No.10 removes specified services from IGST reverse charge application effective 1 October 2023. Amendment deletes serial number 10 and its entries from the Table in Notification No. 10/2017 Integrated Tax (Rate), thereby removing the specified category of services from the scope of IGST payable under the reverse charge mechanism; the amendment is made under section 5(3) of the IGST Act and is effective from 1 October 2023.