Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act - notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 - Seeks to amend notification No. 13/2017- Central Tax (Rate). https://www.taxtmi.com/notifications?id=139801 Amendment revises the Explanation to Notification No.13/2017-Central Tax (Rate) by substituting the words in clause (h) so that references expand to include Courts and Tribunals alongside State Legislatures, thereby clarifying entities on whom tax is payable under the reverse charge mechanism within the Central GST rate notification. en-us Tue, 28 Feb 2023 00:00:00 +0530 Thu, 04 May 2023 15:23:00 +0530 TaxTMI RSS Generator Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act - notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 - Seeks to amend notification No. 13/2017- Central Tax (Rate). https://www.taxtmi.com/notifications?id=139801 Amendment revises the Explanation to Notification No.13/2017-Central Tax (Rate) by substituting the words in clause (h) so that references expand to include Courts and Tribunals alongside State Legislatures, thereby clarifying entities on whom tax is payable under the reverse charge mechanism within the Central GST rate notification. Notifications GST Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139801