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    <title>Services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act - Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017</title>
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    <description>The amendment excludes application of the reverse charge mechanism for GTA services where the supplier is registered under the CGST Act, has exercised the forward charge option for transport of goods supplied by him, issues a tax invoice charging Central Tax at applicable rates, and includes the prescribed Annexure III declaration on that invoice; it also inserts a new entry treating renting of residential dwelling to a registered person as a taxable service under a dedicated entry.</description>
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