Notification S.No.27 [No.13/2017-Central Tax (Rate)] - GST Tax Rates and Exemptions

The CBIC vide NN 13/2017-CTR Dated 28th June, 2017 has notified a detailed list of services that are subject to Reverse Charge Mechanism (RCM) under GST. Under RCM, the recipient of the service, instead of the service provider, is liable to pay the GST. The notification includes various categories of services such as legal services, goods transport agency (GTA) services, and security services, among others. The notification aims to clarify the scope of services under RCM, ensuring compliance and accurate tax collection for specified services.

Source : Taxlok