Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. https://www.taxtmi.com/notifications?id=127622 Amends Notification No.13/2017 to add specified services under reverse charge: business facilitator services to banking companies; agents of business correspondents to business correspondents; and security services supplied to registered persons, with exclusions for Departments/Establishments, local authorities, and governmental agencies registered only for tax deduction under section 51 and for persons under the composition scheme. Clarifies that provisions applying to Central and State Governments also apply to Parliament and State Legislatures. Effective 1 January 2019. en-us Mon, 31 Dec 2018 00:00:00 +0530 Thu, 03 Jan 2019 11:33:00 +0530 TaxTMI RSS Generator Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. https://www.taxtmi.com/notifications?id=127622 Amends Notification No.13/2017 to add specified services under reverse charge: business facilitator services to banking companies; agents of business correspondents to business correspondents; and security services supplied to registered persons, with exclusions for Departments/Establishments, local authorities, and governmental agencies registered only for tax deduction under section 51 and for persons under the composition scheme. Clarifies that provisions applying to Central and State Governments also apply to Parliament and State Legislatures. Effective 1 January 2019. Notifications GST Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=127622