Seeks to amend notification No. 13/2017- Union Territory 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.

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..... Notification No. 29/2018-Union Territory Tax (Rate) New Delhi, the 31st December, 2018 G.S.R.1281 (E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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, .....

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..... ration 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 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - (1) (2) (3) (4) "12. Services provided by business facilitator (BF) to a ban .....

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..... 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. Any person other than a body corporate A registered person, located in the taxable territory."; (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 Centra .....

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