Scope of modified for certain Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) - Seeks to amend Notification No. 10/2017-Integrated Tax (Rate), dated the 28th June, 2017

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.... Notification No. 05/2022-Integrated Tax (Rate) New Delhi, the 13th July, 2022 G.S.R. 548 (E).-In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Mi....

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....the services of GTA in relation to transport of goods supplied by him under forward charge, and ii. the supplier has issued a tax invoice to the recipient charging Integrated Tax at the applicable rates and has made a declaration as prescribed in Annexure III on such invoice issued by him." (2) against serial number 6, in column (2), in sub-clause (2), in item (i), the words "by way of....