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of <h1>Finance Ministry Amends IGST Act, Omits Reverse Charge Entry S.No. 10 Effective October 1, 2023.</h1> The Ministry of Finance has issued Notification No. 13/2023, amending the Integrated Goods and Services Tax (IGST) Act, 2017. Effective from October 1, 2023, this amendment omits Entry S.No. 10 from Notification No. 10/2017, which pertains to the category of services subject to integrated tax payable under the reverse charge mechanism. This change aligns with decisions made during the 50th GST Council meeting. The original notification was published on June 28, 2017, and has been amended several times, most recently in July 2023.
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