Notification no 29/2019 Central Tax (Rate) date on 31st December, 2019, GST
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.
The extract of GST Notification No. 29/2019- Central Tax (Rate) is given below:
Notification No. 29/2019- Central Tax (Rate), GST
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 29/2019- Central Tax (Rate)
New Delhi, the 31st December, 2019
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, in the Table, for serial number 15 and the entries relating thereto, the following shall be substituted, namely: -
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(1)
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(2)
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(3)
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(4)
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“15
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Services provided by way of
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Any person, other than a body
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Any
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body
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renting of any motor vehicle
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corporate who supplies the
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corporate
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located
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designed to carry passengers
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service to a body corporate and
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in the
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taxable
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where the cost of fuel is
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does not issue an invoice
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territory.”.
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included in the consideration
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charging central tax at the rate of
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charged
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from the service
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6 per cent. to the service
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recipient, provided to a body
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recipient
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corporate.
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[F. No.354/204/2019 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: -The principal notification No. 13/2017 - Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended by notification No. 22/2019 - Central Tax (Rate), dated the 30th September, 2019 vide number G.S.R. 737(E), dated the 30th September, 2019.
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