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    <title>Seeks to amend Notification No 13/2017-Central Tax (Rate), dated 28th June, 2017 to implement the 55th GST Council&#039;s recommendations regarding reverse charge mechanism (RCM)</title>
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    <description>The Central GST rate notification is amended to exclude body corporate from the class described as &quot;Any person&quot; at serial number 4, and to exclude persons who have opted for the composition levy from the class described as &quot;Any registered person&quot; at serial number 5AB, thereby narrowing the reverse charge mechanism&#039;s applicability.</description>
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