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).

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....FINANCE (Department of Revenue) NOTIFICATION NO. 02/2023 -Central Tax (Rate) New Delhi, the 28th February, 2023 G.S.R. 142(E).-In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of....