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of <h1>Amendment to Notification No. 10/2017-Integrated Tax: Reverse Charge Mechanism Updated per 55th GST Council's Recommendations.</h1> The notification amends Notification No. 10/2017-Integrated Tax (Rate) dated June 28, 2017, to incorporate the 55th GST Council's recommendations on the reverse charge mechanism (RCM). Effective from January 16, 2025, the amendment specifies that in the table under serial number 5, the phrase 'other than a body corporate' is added after 'Any person.' This change affects the application of the Integrated Goods and Services Tax (IGST) under the specified conditions. The principal notification and its previous amendment details are also referenced.
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