Notification No. 28/2019 – Integrated Tax (Rate): 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.

Important Keyword: Notification No. 28/2019 – Integrated Tax (Rate), F. No.354/204/2019 -TRU, Section 5(3) IGST Act 2017, Notification No. 10/2017 – Integrated Tax (Rate), Notification No. 21/2019 – Integrated Tax (Rate).

[F. No.354/204/2019 -TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 31^st December, 2019

Notification No. 28/2019 – Integrated Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GSR   (E).- 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 28^th 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 28^th 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: –

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: -The principal notification No. 10/2017 – Integrated Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 685 (E), dated the 28^th June, 2017 and was last amended by notification No. 21/2019 – Integrated Tax (Rate), dated the 30^th September, 2019 vide number G.S.R. 736(E), dated the 30^th September, 2019.

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