IGST
Integrated GST NOTIFICATIONS (TAX)
Integrated GST NOTIFICATIONS (RATE)
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)
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)
Integrated GST NOTIFICATIONS (TAX)
Sr No. | Notification No. | Date of Notification | Subject |
1 | 01/2020-IT(Tax) | 1/1/2020 | Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017 |
2 | 02/2020-IT(Tax) | 2/26/2020 | Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient. |
3 | 03/2020-IT(Tax) | 4/8/2020 | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. |
Integrated GST NOTIFICATIONS (Rate)
Sr No. | Notification No. | Date of Notification | Subject |
1 | 01-2020-IT(Rate) | 2/21/2020 | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. |
2 | 02-2020-IT(Rate) | 3/26/2020 | Seeks to amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC. |
3 | 03-2020-IT(Rate) | 3/25/2020 | Seeks to amend notification No. 1/2017-Integrated Tax (Rate) to prescribe change in IGST rate of goods |