Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act - notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 - Seeks to amend notification No. 13/2017- Central Tax (Rate). - 02/2023 - Central GST (CGST) Rate

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 02/2023 -Central Tax (Rate) New Delhi, the 28th February, 2023 G.S.R. 142(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 28 th June, 2017 , namely: - In the said notification, in the Explanation, in clause (h), for the words and State Legislatures the words , State Legislatures, Courts and Tribunals shall be substituted. 2. This notification shall come into force with effect from the 01st March, 2023. [F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC] RAJEEV RANJAN Under Secy. 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 vide notification no. 05/2022 -Central Tax (Rate), dated the 13th July, 2022 published in the official gazette vide number G.S.R. 547(E), dated the 13th July, 2022.