GST Notification No. 13/2017–Central Tax (Rate), dated 28th June 2017, was issued to notify the categories of services on which tax will be payable under Reverse Charge Mechanism (RCM).
Notification No. 13/2017 as issued by the Central Board of Indirect Taxes and Customs (CBIC) under the authority of the Government of India, Ministry of Finance (Department of Revenue): https://cbic-gst.gov.in/hindi/pdf/central-tax-rate/Notification13-CGST.play
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