Integrated Tax Notifications (Rate)
IGST Notification rate 28/2019
| Title | To amend notification No. 10/ 2017- Integrated 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. |
| Number | 28/2019 |
| Date | 31-12-2019 |
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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 (Department of Revenue),
No.10/2017- Integrated 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. 685(E), dated the
28th June, 2017, namely:-
In the said notification, in the Table, for serial number 17 and the entries relating thereto, the
following shall be substituted, namely: –
| (1) | (2) | (3) | (4) |
| “15 | Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate. |
Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging central tax at the rate of 6 per cent. to the service recipient |
Any body corporate located in the taxable territory.” |