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2017

Integrated GST NOTIFICATIONS (TAX)

Sr No. Notification No. Date of Notification Subject
12 12/2017-IT (Tax) 11/15/2017 Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017.
11 11/2017-IT (Tax) 10/13/2017 Seeks to cross-empower State Tax officers for processing and grant of refund
10 10/2017-IT (Tax) 10/13/2017 Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2)
9 09/2017-IT(Tax) 10/13/2017 Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”
– Corrigendum (Notfn. No.8-2017-IT(Tax) 09/16/2017 Clarification
8 08/2017-IT(Tax) 09/14/2017 Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration
7 07/2017-IT(Tax) 09/14/2017 Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration
6 06/2017-IT(Tax) 06/28/2017 Seeks to prescribe rate of interest under CGST Act, 2017
5 05/2017-IT(Tax) 06/28/2017 Seeks to notify the number of HSN digits required on tax invoice
4 04/2017-IT(Tax) 06/28/2017 Seeks to notify IGST Rules, 2017
3 03/2017-IT(Tax) 06/28/2017 Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017
2 02/2017-IT(Tax) 06/19/2017 Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient.
1 01/2017-IT(Tax) 06/19/2017 Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017

Integrated GST NOTIFICATIONS (RATE)

Sr No. Notification No. Date of Notification Subject
50 50/2017-IT(Rate) 11/14/2017 Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B
49 49/2017-IT(Rate) 11/14/2017 Seeks to amend notification No. 9/2017-IT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 12A & 12B.
48 48/2017-IT(Rate) 11/14/2017 Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
47 47/2017-IT(Rate) 11/14/2017 seeks to provide concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions.
46 46/2017-IT(Rate) 11/14/2017 seeks to amend notification no. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
45 45/2017-IT(Rate) 11/14/2017 seeks to amend notification no. 4/2017- Integratedtax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
44 44/2017-IT(Rate) 11/14/2017 seeks to amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
43 43/2017-IT(Rate) 11/14/2017 seeks to amend notification no. 1/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
42 42/2017-IT(Rate) 10/27/2017 Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt IGST on inter-state supply of services to Nepal and Bhutan against payment in INR.
41 41/2017-IT(Rate) 10/23/2017 Seeks to prescribe Integrated Tax rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
40 40/2017-IT(Rate) 10/18/2017 Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
39 39/2017-IT(Rate) 10/13/2017 Seeks to amend notification No. 8/2017-Integrated Tax (Rate).
38 38/2017-IT(Rate) 10/13/2017 Seeks to prescribe Integrated Tax rate on the leasing of motor vehicles.
37 37/2017-IT(Rate) 10/13/2017 Seeks to amend notification No. 4/2017-Integrated Tax (Rate).
36 36/2017-IT(Rate) 10/13/2017 Seeks to amend notification No. 2/2017-Integrated Tax (Rate).
35 35/2017-IT(Rate) 10/13/2017 Seeks to amend notification No. 1/2017-Integrated Tax (Rate).
34 34/2017-IT(Rate) 10/13/2017 Seeks to amend notification No. 10/2017-IT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
33 33/2017-IT(Rate) 10/13/2017 Seeks to amend notification No. 9/2017-IT(R).
32 32/2017-IT(Rate) 10/13/2017 Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2018.
31 31/2017-IT(Rate) 09/29/2017 Exempting supply of services associated with transit cargo to Nepal and Bhutan.
30 30/2017-IT(Rate) 09/22/2017 seeks to exempt Skimmed milk powder, or concentrated milk
29 29/2017-IT(Rate) 09/22/2017 Seeks to amend notification no. 5/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.
28 28/2017-IT(Rate) 09/22/2017 Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
27 27/2017-IT(Rate) 09/22/2017 Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
26 26/2017-IT(Rate) 09/21/2017 Exempt certain supplies to NPCIL
25 25/2017-IT(Rate) 09/21/2017 Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.
24 24/2017-IT(Rate) 09/21/2017 Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services.
23 23/2017-IT(Rate) 08/22/2017 Seeks to amend notification No. 14/2017-IT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
22 22/2017-IT(Rate) 08/22/2017 Seeks to amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
21 21/2017-IT(Rate) 08/22/2017 Seeks to amend notification No. 09/2017-IT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
20 20/2017-IT(Rate) 08/22/2017 Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12%
19 19/2017-IT(Rate) 08/18/2017 Seeks to reduce IGST rate on specified parts of tractors from 28% to 18 %.
18 18/2017-IT(Rate) 07/05/2017 IGST exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus,dt. 05-07-2017 – IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ.
17 17/2017-IT(Rate) 07/05/2017 Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017
16 16/2017-IT(Rate) 06/30/2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
15 15/2017-IT(Rate) 06/30/2017 Notification for Exemption from Integrated Tax to SEZ
14 14/2017-IT(Rate) 06/28/2017 To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
13 13/2017-IT(Rate) 06/28/2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act
12 12/2017-IT(Rate) 06/28/2017 To notify the supplies not eligible for refund of unutilized ITC under IGST Act
11 11/2017-IT(Rate) 06/28/2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act
– Corrigendum (10-2017-IT (Rate) 09/25/2017 Clarification
10 10/2017-IT(Rate) 06/28/2017 To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act
9 9/2017-IT(Rate) 06/28/2017 To notify the exemptions on supply of services under IGST Act
– Corrigendum (8-2017-IT(Rate) 07/05/2017 Clarification
– Corrigendum (8-2017-IT(Rate) 06/30/2017 Clarification
8 8/2017-IT(Rate) 06/28/2017 To notify the rates for supply of services under IGST Act
7 7/2017-IT(Rate) 06/28/2017 Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1)
6 6/2017-IT(Rate) 06/28/2017 Notification prescribing refund of 50% of IGST on supplies to CSD under section 20
5 5/2017-IT(Rate) 06/28/2017 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed
– Corrigendum (4-2017-IT(Rate) 06/30/2017 Clarification
4 4/2017-IT(Rate) 06/28/2017 Reverse charge on certain specified supplies of goods under section 5 (3)
3 3/2017-IT(Rate) 06/28/2017 Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
2 2/2017-IT(Rate) 06/28/2017 Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
– Corrigendum (1-2017-IT(Rate) 07/27/2017 Clarification
– Corrigendum (1-2017-IT(Rate) 07/12/2017 Clarification
1 1/2017-IT(Rate) 06/28/2017 Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.

2018

Integrated GST NOTIFICATIONS (TAX)

Sr No. Notification No. Date of Notification Subject
1 01-2018-IT 1/23/2018 Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund
2 02-2018-IT 9/20/2018 Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies
3 03-2018-IT 10/22/2018 Seeks to supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017

Integrated GST NOTIFICATIONS (RATE)

Sr No. Notification No. Date of Notification Subject
1 01-2018-IT(Rate) 1/25/2018 Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
2 02-2018-IT(Rate) 1/25/2018 Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
3 03-2018-IT(Rate) 1/25/2018 Seeks to amend notification No. 10/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).
4 04-2018-IT(Rate) 1/25/2018 Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
5 05-2018-IT(Rate) 1/25/2018 Seeks to exempt Central Government’s share of Profit Petroleum from Integrated tax
6 06-2018-IT(Rate) 1/25/2018 Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007
7 07-2018-IT(Rate) 1/25/2018 seeks to amend Notification No.1/2017-IGST (Rate).
8 08-2018-IT(Rate) 1/25/2018 seeks to amend Notification No.2/2017-IGST (Rate)
9 09-2018-IT(Rate) 1/25/2018 seeks to amend Notification No.1/2017-IGST (Rate)
10 10-2018-IT(Rate) 1/25/2018 seeks to amend Notification No.47/2017-IGST (Rate)
11 11-2018-IT(Rate) 3/23/2018 Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018.
12 12-2018-IT(Rate) 5/28/2018 Seeks to amend notification No. 04/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM).
12 12-2018-IT(Rate) 5/28/2018 Seeks to amend notification No. 04/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM).
13 13-2018-IT(Rate) 6/29/2018 Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018.
14 14-2018-IT(Rate) 7/26/2018 Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
15 15-2018-IT(Rate) 7/26/2018 Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
16 16-2018-IT(Rate) 7/26/2018 Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).
17 17-2018-IT(Rate) 7/26/2018 Seeks to amend notification No. 11/2017- Integrated Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service
18 18-2018-IT(Rate) 7/26/2018 Seeks to insert explanation in an item in notification No. 8/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.
19 19-2018-IT(Rate) 7/26/2018 Seeks to amend Notification 01/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
20 20-2018-IT(Rate) 7/26/2018 Seeks to amend Notification 01/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
21 21-2018-IT(Rate) 7/26/2018 Seeks to amend Notification 05/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
22 22-2018-IT(Rate) 7/26/2018 Seeks to prescribe concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
23 23-2018-IT(Rate) 8/6/2018 Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019.
24 24-2018-IT(Rate) 9/20/2018 Seeks to insert explanation in an entry in notification No. 9/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.

2019

Integrated GST NOTIFICATIONS (TAX)

Sr No. Notification No. Date of Notification Subject
1 01/2019-IT(Tax) 1/29/2019 Seeks to bring into force the IGST (Amendment) Act, 2018
2 02/2019-IT(Tax) 1/29/2019 Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.
3 03/2019-IT(Tax) 1/29/2019 Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts
4 04/2019-IGST(Tax) 30.09.19 Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019.

Integrated GST NOTIFICATIONS (Rate)

Sr No. Notification No. Date of Notification Subject
1 01/2019-CT(Rate) 1/29/2019 Seeks to rescind notification No. 32/2017 – Integrated Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts.
2 02/2019-CT(Rate) 2/4/2019 Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees.
3 03/2019-CT(Rate) 29.03.2019 Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
4 04/2019-CT(Rate) 29.03.2019 Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
5 05/2019-CT(Rate) 29.03.2019 Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
6 06/2019-CT(Rate) 29.03.2019 Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
7 07/2019-CT(Rate) 29.03.2019 Seeks to notify certain services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector.
8 08/2019-CT(Rate) 29.03.2019 Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
9 09/2019-IGST(Rate) 10.05.19 To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
10 10/2019-IGST(Rate) 29.06.19 Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.
11 11/2019-IGST(Rate) 29.06.19 Seeks to exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.
12 12/2019-IGST(Rate) 31.07.19 which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
13 13/2019-IGST(Rate) 31.07.19 which seeks to exempt the hiring of Electric buses by local authorities from GST.
14 14/2019-IGST(Rate) 30.09.19 Seeks to amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
15 15/2019-IGST(Rate) 30.09.19 Seeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.
16 16/2019-IGST(Rate) 30.09.19 Seeks to amend notification No 3/2017- Integrated Tax (Rate) dated 28.6.2017 so as to extend concessional IGST rates to specified projects under HELP/OALP, and other changes.
17 17/2019-IGST(Rate) 30.09.19 Seeks to amend notification No 27/2018- Integrated Tax (Rate) dated 31.12.2018 so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons.
18 18/2019-IGST(Rate) 30.09.19 Seeks to exempt supply of goods for specified projects under FAO.
19 19/2019-IGST(Rate) 30.09.19 Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
20 20/2019-IGST(Rate) 30.09.19 Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
21 21/2019-IGST(Rate) 30.09.19 Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.
22 22/2019-IGST(Rate) 30.09.19 Seeks to amend notification No. 04/2018 – Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
23 23/2019-IGST(Rate) 30.09.19 Seeks to amend notification No. 07/2019 – Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
24 24/2019-IGST(Rate) 30.09.19 Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act.
25 25/2019-IGST(Rate) 22.11.19 Seeks to insert explanation regarding Bus Body Building in Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017.
26 26/2019-IGST(Rate) 30.12.19 Seeks to further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.
27 27/2019-IGST(Rate) 31.12.19 To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
28 28/2019-IGST(Rate) 31.12.19 To amend notification No. 10/ 2017- Integrated Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

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