Amendment Scope: Notification No. 10/2017- Integrated Tax (Rate) dated June 28, 2017, undergoes further changes.
Incorporated Provisos: Added exceptions for services provided by goods transport agencies to certain entities and security services to registered persons.
New Entries: Introduced entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and security services to registered persons.
Explanation Clause: Clarifies applicability to Parliament and State Legislatures in addition to Central and State Governments.
Effective Date: January 1, 2019.
Authority: Central Government, acting on Council recommendations, exercises powers under IGST Act.
Signatory: Gunjan Kumar Verma, Under Secretary to the Government of India.