Integrated Tax (Rate) Notification No. 28 of 2019 DT 31st December, 2019, GST


Notification No. 28/2019 Integrated Tax (Rate) DT on 31st December, 2019, GST 



To amend notification No. 10/ 2017- Integrated 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. 28/2019 – Integrated Tax (Rate) is given below: 

             Notification No. 28/2019 – Integrated Tax (Rate), GST




Government of India 

Ministry of Finance 

(Department of Revenue) 

Notification No. 28/2019- Integrated Tax (Rate) 

New Delhi, the 31st December, 2019


GSR......(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, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.10/2017- Integrated 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. 685(E), dated the 28th June, 2017, namely:-


In the said notification, in the Table, for serial number 17 and the entries relating thereto, the following shall be substituted, namely: -









Services provided by way of

Any person, other than  a body




renting of any motor vehicle

corporate   who   supplies   the




designed to carry passengers

service to a body corporate and

in    the



where  the  cost  of  fuel  is

does   not   issue   an   invoice




included in the consideration

charging  integrated  tax  at  the





from  the  service

rate of 12 per cent. to the service




recipient, provided to a body











[F. No.354/204/2019 -TRU] 


(Ruchi Bisht) 

Under Secretary to the Government of India


Note: -The principal notification No. 10/2017 - Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 685 (E), dated the 28th June, 2017 and was last amended by notification No. 21/2019 - Integrated Tax (Rate), dated the 30th September, 2019 vide number G.S.R. 736(E), dated the 30th September, 2019.



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