The Central Board of Indirect Taxes & Customs (“CBIC”) vide its Notification No. 29/2018 Central Tax (Rate) dated December 31, 2018 which inserts a new entry in serial no 1 after item (g) in column (2) under Reverse Charge Notification No. 13/2017 – Central Tax (Rate) dated June 28, 2017, as no reverse charge is to be paid for any services provided by a Goods Transport Agency (GTA) to Government Department or Local Authority or Governmental agencies, who has taken registration under the GST only for the purpose of deducting tax at source (TDS) under section 51 of the CGST Act 2017 and not for making a taxable supply of goods or services.
Relevant Notifications are issued under IGST Act, SGST Act and UTGST Act as well.
The notification can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-29-2018-cgst-rate-english.pdf;jsessionid=DD6C249D6D36B1BB8E64783C5253D460