New service under reverse charge mechanism | 38th GST Council meeting


New service under reverse charge mechanism | 38th GST Council meeting



Notification No. 29/2019-Central Tax (Rate)- To amend notification No. 13/2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

Government of India
Ministry of Finance
(Department of Revenue)


Notification No. 29/2019- Central Tax (Rate)
New Delhi, the 31st December, 2019


G.S.R. 971(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,

[F. No.354/204/2019 -TRU]