RCM ( Reverse Charges ) on Security Services Under GST w.e.f 1st Jan 2019

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 29/2018- Central Tax (Rate)

New Delhi, the 31st December, 2018

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 28th 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 28th June,
2017, namely:-

In the said notification,-
(i) in the Table,-
(a) against serial number 1, in the entry in column (2), after item (g), the following proviso
shall be inserted, namely: –
“Provided that nothing contained in this entry shall apply to services provided by a
goods transport agency, by way of transport of goods in a goods carriage by road, to, –
(a) a Department or Establishment of the Central Government or State
Government or Union territory; or
(b) local authority; or
(c) Governmental agencies,
which has taken registration under the Central Goods and Services Tax Act, 2017 (12
of 2017) only for the purpose of deducting tax under section 51 and not for making a
taxable supply of goods or services.”;

(b) after serial number 11 and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely: –


Download full Notification-notfctn-29-2018-cgst-rate-english

Spread the love