Notification No. 07/2025- Central Tax (Rate) Dated 16.01.2025 GST Reverse Charge Mechanism List Amended
NOTIFICATION
New Delhi, the 16th January, 2025
No. 07/2025- Central Tax (Rate)
G.S.R. 44(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 number 13/2017-Central Tax (Rate), of the Government of India,
in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R. 692(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table,-
(A) against serial number 4, in column (3), after the words “Any person”, the words “other than a body
corporate” shall be inserted.
(B) against serial number 5AB, in column (4), after the words “Any registered person”, the words “other
than a person who has opted to pay tax under composition levy” shall be inserted.
[F. No. 190354/2/2025-TO (TRU-II)]
MD. ADIL ASHRAF, Under Secy.
Note: -The principal notification number 13/2017 -Central Tax (Rate) was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692 (E), dated the 28th June, 2017 and
was last amended vide notification no. 09/2024 -Central Tax (Rate) published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 623(E), dated the 08th October, 2024.