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<h1>GST Notification Amended: Reverse Charge Mechanism Updated Per 55th Council Recommendations, Affecting Serial Nos. 4 and 5AB.</h1> The notification amends Notification No. 13/2017 - Union Territory (Rate) to incorporate the 55th GST Council's recommendations on the reverse charge mechanism. Issued by the Ministry of Finance on January 16, 2025, it modifies the existing notification by adding the phrase 'other than a body corporate' to serial number 4 and 'other than a person who has opted to pay tax under composition levy' to serial number 5AB. These changes are made under the Union Territory Goods and Services Tax Act, 2017, and were last amended in October 2024.