The Central Board of Indirect Taxes & Customs (“CBIC”) vide its Notification No. 29/2018 – Central Tax (Rate) dated December 31, 2018 has amended the N. No. 13/2017 – CT (R) dated June 28, 2017 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 December 22, 2018. However, this notification shall come into force on January 01, 2019.
Relevant notifications are issued under IGST Act, SGST Act and UTGST Act as well.
The new entries under Reverse Charge Mechanism can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-29-2018-cgst-rate-english.pdf;jsessionid=D1645AB61C5F5E5895DA3FAA1E48CAFA