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The Central Government vide Notification No. 33/2017- Central Tax (Rate) dated October 13, 2017 has inserted new entry no. 10 in the list of services under RCM Notification, to provide that supply of services by the members of Overseeing Committee constituted by the Reserve Bank of India (RBI) to the RBI, shall be covered under RCM i.e. Tax thereon shall be paid by RBI under RCM.

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 33/2017- Central Tax (Rate)

New Delhi, the 13th October, 2017

G.S.R. 1275(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 28th June, 2017, namely:-

In the said notification,-

(i) in the Table, after serial number 9 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“10 Supply of services by the members of Overseeing Committee to Reserve Bank of India Members of Overseeing Committee constituted by the Reserve Bank of India Reserve Bank of India.”.

[F. No. 354/173/2017- TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

Note: -The principal notification was published in the Gazette of India, Extraordinary, vide Notification No. 13/2017- Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended by Notification No. 22/2017 – Central Tax (Rate) dated the 22nd August, 2017 vide number G.S.R. 1047(E), dated the 22nd August, 2017.

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