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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....022-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 Ministry of Finance (Departm....

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....lied 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 speed post, express parcel post, life insurance, and agency servic....