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.

Important Keyword: F. No.354/204/2019 -TRU, Notification No. 29/2019 – Central Tax (Rate), Section 9(3) CGST Act 2017, Notification No. 13/2017 – Central Tax (Rate), Notification No. 22/2019 – Central 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. 29/2019 – Central 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 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 28^th 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 28^th June, 2017, namely:-

In the said notification, in the Table, for serial number 15 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.”.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: –The principal notification No. 13/2017 – Central Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28^th June, 2017 and was last amended by notification No. 22/2019 – Central Tax (Rate), dated the 30^th September, 2019 vide number G.S.R. 737(E), dated the 30^th September, 2019.

Read More: Notification No. 78/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November 2019.

Web Stories: Notification No. 78/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November 2019.

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