Integrated Tax (Rate) Notification No. 30 of 2018 DT 31st December, 2018, GST


Notification No. 30/2018 Integrated Tax (Rate) DT on 31st December, 2018, GST


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 in its 31st meeting held on 22.12.2018. 

  The Extract of GST Notification No. 30/2018 – Integrated Tax (Rate) is given below: 

               Notification No. 30/2018 – Integrated Tax (Rate), GST



Government of India 

Ministry of Finance 

(Department of Revenue) 

Notification No. 30/2018- Integrated Tax (Rate) 

New Delhi, the 31st December, 2018


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,-


(i)            in the Table,-


(a)against serial number 2, 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 13 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
















Services provided by business


Business facilitator (BF)

A  banking



facilitator  (BF)  to  a  banking



located  in


















Services provided by an agent


An  agent  of   business






business   correspondent


correspondent (BC)




(BC) to business correspondent



in the taxable territory.
























16.   Security   services   (services

Any person other than a

A  registered


provided by way of supply of

body corporate

located  in  the


security personnel) provided to




a registered person:





Provided           that            nothing contained  in   this   entry   shall apply to, - 

(i)(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 of the said Act and not for making a taxable supply of goods or services; or 

(ii)               a registered person paying tax under section 10 of the said Act. 

(ii)              in the Explanation, after clause (g), the following clause shall be inserted, namely:- 

“(h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament and State Legislatures.”. 

2. This notification shall come into force on the 1st day of January, 2019. 

[F. No. 354/428/2018- TRU]


(Gunjan Kumar Verma)


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. 16/2018 - Integrated Tax (Rate), dated the 26th July, 2018 vide number G.S.R. 684 (E), dated the 26th July, 2018.



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