Amendment in the categories of services under reverse charge
Amendment in the categories of services on which tax will be payable under reverse charge mechanism under CGST Act.
Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 – Notification No. 08/2023- Central Tax (Rate)
GSR……(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 the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692(E), dated the 28th June, 2017, namely: –
In the notification, in Annexure III, for the words and figures “during the Financial Year ____ under forward charge”, the words and figures “from the Financial Year ____under forward charge and have not reverted to reverse charge mechanism ” shall be substituted.
2. This notification shall come into force with effect from 27th July, 2023.
Note: –The principal notification no. 13/2017 -Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended vide notification no. 02/2023 -Central Tax (Rate), dated the 28th February, 2023 published in the official gazette vide number G.S.R. 142(E), dated the 28th February, 2023.
Notification No. 08/2023- Central Tax (Rate)
