MoF issued an amendment in the older notification related to the categories of services on which tax will be payable under the reverse charge mechanism under the IGST Act

Jan 18, 2025 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Ministry of Finance (MoF) on January 16, 2025, issued an amendment in the older notification no. 10/2017-Integrated Tax (Rate), dated June 28, 2017, related to categories of services on which tax will be payable under the reverse charge mechanism under the IGST Act.

The following has been stated namely: -

• Against serial number 5, in column (3), after the words “Any person”, the words “other than a body corporate” shall be inserted.

[Notification No. - 07/2025- Integrated Tax (Rate)]

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