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Notification No. 5/2019 - Integrated Tax (Rate)

Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
  
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Government of India Ministry of Finance (Department of Revenue) Notification No. 05/2019- Integrated Tax (Rate) New Delhi, the 29th March, 2019 G.S.R. 258 (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, .......

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Amendment made in below notification / circular:

28 Jun, 2017

Notification No. 10/2017 Integrated Tax (Rate)


To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act
     
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