Reverse charge mechanism notification replaces a table reference, revising the specified recipient entry from the effective date.
Notifications
GST
Reverse charge mechanism coverage under GST is amended by substituting the figure “6” with “9” in column (3) against serial number 15 of Notification No. 13/2017-Central Tax (Rate). The amendment changes the specified table reference governing services subject to tax payment under the reverse charge mechanism. It takes effect from 1 November 2026.
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