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of <h1>Central Govt Amends GST Notification for Reverse Charge; Updates Affect Serial Nos. 4 & 5AB.</h1> The Central Government has issued Notification No. 07/2025-Central Tax (Rate) to amend Notification No. 13/2017-Central Tax (Rate), implementing the 55th GST Council's recommendations on the reverse charge mechanism (RCM). The amendments include changes to the notification's table: for serial number 4, the phrase 'other than a body corporate' is added after 'Any person,' and for serial number 5AB, 'other than a person who has opted to pay tax under composition levy' is added after 'Any registered person.' These changes are made under the authority of the Central Goods and Services Tax Act, 2017.
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