Integrated Tax (Rate) Notifications
| Notification No. & Date of Issue | English | हिन्दी | Subject |
|---|---|---|---|
| 2022 | |||
| 15/2022-Integrated Tax (Rate),dt. 30-12-2022 | View (65 KB) | देखें (77 KB) | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) |
| 14/2022-Integrated Tax (Rate),dt. 30-12-2022 | View (176 KB) | देखें (339 KB) | Seeks to amend notification No. 4/2017- Integrated Tax (Rate) |
| 13/2022-Integrated Tax (Rate),dt. 30-12-2022 | View (120 KB) | देखें (378 KB) | Seeks to amend notification No. 2/2017- Integrated Tax (Rate) |
| 12/2022-Integrated Tax (Rate),dt. 30-12-2022 | View (258 KB) | देखें (413 KB) | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) |
| 11/2022- Integrated Tax (Rate),dt. 13-07-2022 | View (4 KB) | देखें (91 KB) | Rescinds notification No. 47/2017- Integrated Tax (Rate) |
| 10/2022- Integrated Tax (Rate),dt. 13-07-2022 | View (103 KB) | देखें (92 KB) | Seeks to amend notification No. 2/2022- Integrated Tax (Rate) |
| 09/2022- Integrated Tax (Rate),dt. 13-07-2022 | View (156 KB) | देखें (162 KB) | Seeks to amend notification No. 5/2017- Integrated Tax (Rate) |
| 08/2022- Integrated Tax (Rate),dt. 13-07-2022 | View (150 KB) | देखें (94 KB) | Seeks to amend notification No. 3/2017- Integrated Tax (Rate) |
| 07/2022- Integrated Tax (Rate),dt. 13-07-2022 | View (123 KB) | देखें (154 KB) | Seeks to amend notification No. 2/2017- Integrated Tax (Rate) |
| 06/2022- Integrated Tax (Rate),dt. 13-07-2022 | View (161 KB) | देखें (525 KB) | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) |
| 05/2022- Integrated Tax (Rate),dt. 13-07-2022 | View (96 KB) | देखें (77 KB) | Seeks to amend Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017 |
| 04/2022- Integrated Tax (Rate),dt. 13-07-2022 | View (118 KB) | देखें (125 KB) | Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017 |
| 03/2022- Integrated Tax (Rate),dt. 13-07-2022 | View (166 KB) | देखें (137 KB) | Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 |
| 02/2022- Integrated Tax (Rate),dt. 31-03-2022 | View (284 KB) | देखें (478 KB) | Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC |
| 01/2022- Integrated Tax (Rate),dt. 31-03-2022 | View (122 KB) | देखें (513 KB) | Seeks to amend notification No. 1/2017-Integrated Tax (Rate) |
| 2021 | |||
| 22/2021-Integrated Tax [Rate} ,dt. 31-12-2021 | View (257 KB) | देखें (210 KB) | Seeks to supersede notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017. |
| 21/2021-Integrated Tax [Rate] ,dt. 31-12-2021 | View (257 KB) | देखें (210 KB) | Seeks to supersede notification 14/2021- IT(R) dated 18.11.2021 and amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017. |
| 20/2021- Integrated Tax (Rate) ,dt. 28-12-2021 | View (257 KB) | देखें (210 KB) | Seeks to amend Notification No 22/2018- Integrated Tax (Rate) dated 26.07.2018 |
| 19/2021- Integrated Tax (Rate) ,dt. 28-12-2021 | View (257 KB) | देखें (210 KB) | Seeks to amend Notification No 2/2017- Integrated Tax (Rate) dated 28.06.2017. |
| 18/2021- Integrated Tax (Rate) ,dt. 28-12-2021 | View (257 KB) | देखें (210 KB) | Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017 |
| 17/2021- Integrated Tax (Rate) ,dt. 18-11-2021 | View (430 KB) | देखें (318 KB) | Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017. |
| 16/2021- Integrated Tax (Rate) ,dt. 18-11-2021 | View (115 KB) | देखें (200 KB) | Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017. |
| 15/2021- Integrated Tax (Rate) ,dt. 18-11-2021 | View (115 KB) | देखें (200 KB) | Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017. |
| 14/2021- Integrated Tax (Rate) ,dt. 18-11-2021 | View (199 KB) | देखें (661 KB) | Seeks to further amend notification No. 01/2021-Integrated Tax (Rate) dated 28-06-2021. |
| 13/2021- Integrated Tax (Rate) ,dt. 27-10-2021 | View (115 KB) | देखें (200 KB) | Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017. |
| 12/2021- Integrated Tax (Rate) ,dt. 30-09-2021 | View (8 KB) | देखें (35 KB) | Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021 |
| 11/2021- Integrated Tax (Rate) ,dt. 30-09-2021 | View (14 KB) | देखें (26 KB) | Seeks to amend notification No. 40/2017- Integrated Tax (Rate) |
| 10/2021- Integrated Tax (Rate) ,dt. 30-09-2021 | View (14 KB) | देखें (26 KB) | Seeks to amend notification No. 4/2017- Integrated Tax (Rate) |
| 09/2021- Integrated Tax (Rate) ,dt. 30-09-2021 | View (14 KB) | देखें (24 KB) | Seeks to amend notification No. 2/2017- Integrated Tax (Rate) |
| 08/2021- Integrated Tax (Rate) ,dt. 30-09-2021 | View (35 KB) | देखें (56 KB) | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) |
| 07/2021- Integrated Tax (Rate) ,dt. 30-09-2021 | View (321 KB) | देखें (216 KB) | Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. |
| 06/2021- Integrated Tax (Rate) ,dt. 30-09-2021 | View (243 KB) | देखें (556 KB) | Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021. |
| 05/2021- Integrated Tax (Rate) ,dt. 14-06-2021 |
View (398 KB) corrigendum |
देखें (504 KB) corrigendum | Seeks to provide the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. |
| 04/2021- Integrated Tax (Rate) ,dt. 14-06-2021 | View (256 KB) | देखें (456 KB) | 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 44th meeting held on 12.06.2021. |
| 03/2021-Integrated Tax (Rate) ,dt. 02-06-2021 | View (250 KB) | देखें (156 KB) | Seeks to amend notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. |
| 02/2021-Integrated Tax (Rate) ,dt. 02-06-2021 | View (250 KB) | देखें (156 KB) | Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. |
| 01/2021-Integrated Tax (Rate) ,dt. 02-06-2021 | View (250 KB) | देखें (156 KB) | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) to prescribe change in CGST rate of goods. |
| 2020 | |||
| 05/2020-Integrated Tax (Rate), dt. 16-10-2020 | View (250 KB) | देखें (156 KB) | To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. |
| 04/2020-Integrated Tax (Rate), dt. 30-09-2020 | View (416 KB) | देखें (449 KB) | Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021. |
| 03/2020-Integrated Tax (Rate), dt. 25-03-2020 | View (117 KB) | देखें (424 KB) | Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe change in UTGST rate of goods. |
| 02/2020-Integrated Tax (Rate), dt. 26-03-2020 | View (116 KB) | देखें (591 KB) | 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. |
| 01/2020-Integrated Tax (Rate), dt. 21-02-2020 | View (288 KB) | देखें (533 KB) | 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. |
| 2019 | |||
| 28/2019-Integrated Tax (Rate), dt. 31-12-2019 | View (118 KB) | देखें (509 KB) | 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. |
| 27/2019-Integrated Tax (Rate), dt. 31-12-2019 | View (258 KB) | देखें (178 KB) | 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. |
| 26/2019-Integrated Tax (Rate), dt. 30-12-2019 | View (288 KB) | देखें (276 KB) | 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. |
| 25/2019-Integrated Tax (Rate), dt. 22-11-2019 | View (227 KB) | देखें (409 KB) | Seeks to insert explanation regarding Bus Body Building in Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017. |
| 24/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View (250 KB) | देखें (110 KB) | 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. |
| 23/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View (241 KB) | देखें (252 KB) | Seeks to amend notification No. 07/2019 - Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. |
| 22/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View (252 KB) | देखें (244 KB) | 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. |
| 21/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View (273 KB) | देखें (510 KB) | 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. |
| 20/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View (276 KB) | देखें (308 KB) | 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. |
| 19/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View (280 KB) | देखें (399 KB) | 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. |
| 18/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View (86 KB) | देखें (320 KB) | Seeks to exempt supply of goods for specified projects under FAO. |
| 17/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View (156 KB) | देखें (324 KB) | 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. |
| 16/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View (155 KB) | देखें (370 KB) | 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. |
| 15/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View (155 KB) | देखें (383 KB) | 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. |
| 14/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View (199 KB) | देखें (461 KB) | 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. |
| 13/2019-Integrated Tax (Rate) ,dt. 31-07-2019 | View (96 KB) | देखें (125 KB) | which seeks to exempt the hiring of Electric buses by local authorities from GST. |
| 12/2019-Integrated Tax (Rate) ,dt. 31-07-2019 | View (92 KB) | देखें (127 KB) | which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles. |
| 11/2019-Integrated Tax (Rate) ,dt. 29-06-2019 | View (64 KB) | देखें (96 KB) | 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. |
| 10/2019-Integrated Tax (Rate) ,dt. 29-06-2019 | View (66 KB) | देखें (94 KB) | 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. |
| 09/2019-Integrated Tax (Rate) ,dt. 10-05-2019 | View (253 KB) | देखें (248 KB) | 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 |
| 08/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | View (202 KB) | देखें (725 KB) | 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. |
| 07/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | View (205 KB) | देखें (697 KB) | 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. |
| 06/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | View (204 KB) | देखें (690 KB) | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. |
| 05/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | View (202 KB) | देखें (372 KB) | 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. |
| 04/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | View (226 KB) | देखें (639 KB) | 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. |
| 03/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | View (557 KB) | देखें (1007 KB) | 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. |
| 02/2019-Integrated Tax (Rate) ,dt. 04-02-2019 | View (40 KB) | देखें (372 KB) | 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. |
| 01/2019-Integrated Tax (Rate) ,dt. 29-01-2019 | View (190 KB) | देखें (564 KB) | Seeks to rescind notification No. 32/2017-Central 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 |
| 2018 | |||
| 31/2018-Integrated Tax (Rate), dt. 31-12-2018 | View (283 KB) | देखें (594 KB) | Seeks to insert explanation in an item in notification No. 8/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. |
| 30/2018-Integrated Tax (Rate), dt. 31-12-2018 | View (293 KB) | देखें (652 KB) | 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 in its 31st meeting held on 22.12.2018. |
| 29/2018-Integrated Tax (Rate), dt. 31-12-2018 | View (293 KB) | देखें (830 KB) | 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 31st meeting held on 22.12.2018. |
| 28/2018-Integrated Tax (Rate), dt. 31-12-2018 | View (302 KB) | देखें (670 KB) | 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 31st meeting held on 22.12.2018. |
| 27/2018-Integrated Tax (Rate) ,dt. 31-12-2018 | View (261 KB) | देखें (630 KB) | seeks to exempt integrated tax on supply of gold by nominated agencies to registered persons. |
| 26/2018-Integrated Tax (Rate) ,dt. 31-12-2018 | View (261 KB) | देखें (550 KB) | Seeks to further amend notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting. |
| 25/2018-Integrated Tax (Rate) ,dt. 31-12-2018 | View (269 KB) | देखें (430 KB) | Seeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting. |
| 24/2018-Integrated Tax (Rate) ,dt. 20-09-2018 | View (361 KB) | देखें (530 KB) | 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. |
| 23/2018-Integrated Tax (Rate) ,dt. 06-08-2018 | View (341 KB) | देखें (681 KB) | Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019 |
| 22/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View (148 KB) | देखें (217 KB) | 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 |
| 21/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View (191 KB) | देखें (198 KB) | 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 |
| 20/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View (122 KB) | देखें (155 KB) | Seeks to amend Notification 02/2017-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 |
| 19/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View (258 KB) | देखें (203 KB) | 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 |
| 18/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View (148 KB) | देखें (217 KB) | 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. |
| 17/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View (191 KB) | देखें (198 KB) | 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. |
| 16/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View (122 KB) | देखें (155 KB) | 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). |
| 15/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View (258 KB) | देखें (203 KB) | 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. |
| 14/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View (258 KB) | देखें (203 KB) | 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. |
| 13/2018-Integrated Tax (Rate) ,dt. 29-06-2018 | View (756 KB) | देखें (341 KB) | Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018. |
| 12/2018-Integrated Tax (Rate) ,dt. 28-05-2018 | View (18 KB) | देखें (72 KB) | 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). |
| 11/2018-Integrated Tax (Rate) ,dt. 23-03-2018 | View (340 KB) | देखें (534 KB) | Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018. |
| 10/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View (121 KB) | देखें (205 KB) | seeks to amend Notification No.47/2017-IGST (Rate) |
| 09/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View (192 KB) | देखें (414 KB) | seeks to amend Notification No.1/2017-IGST (Rate) |
| 08/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View (262 KB) | देखें (252 KB) | seeks to amend Notification No.2/2017-IGST (Rate) |
| 07/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View (164 KB) | देखें (586 KB) | seeks to amend Notification No.1/2017-IGST (Rate). |
| 06/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View (7 KB) | देखें (163 KB) | 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 |
| 05/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View (107 KB) | देखें (158 KB) | Seeks to exempt Central Government’s share of Profit Petroleum from Integrated tax |
| 04/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View (143 KB) | देखें (285 KB) | 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. |
| 03/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View (252 KB) | देखें (309 KB) | 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). |
| 02/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View (281 KB) | देखें (354 KB) | 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. |
| 01/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View (295 KB) | देखें (246 KB) | 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. |
| 2017 | |||
| 50/2017-Integrated Tax (Rate) ,dt. 14-11-2017 | View (120 KB) | देखें (360 KB) | Seeks to amend notification No. 30/2017-Integrated Tax (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co-operatives to the companies that are registered under the Companies Act, 2013 also. |
| 49/2017-Integrated Tax (Rate) ,dt. 14-11-2017 | View (120 KB) | देखें (360 KB) | 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. |
| 48/2017-Integrated Tax (Rate) ,dt. 14-11-2017 | View (120 KB) | देखें (360 KB) | 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. |
| 47/2017-Integrated Tax (Rate) ,dt. 14-11-2017 | View (120 KB) | देखें (360 KB) | seeks to provide concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions. |
| 46/2017-Integrated Tax (Rate) ,dt. 14-11-2017 | View (120 KB) | देखें (360 KB) | 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. |
| 45/2017-Integrated Tax (Rate) ,dt. 14-11-2017 | View (120 KB) | देखें (360 KB) | 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. |
| 44/2017-Integrated Tax (Rate) ,dt. 14-11-2017 | View (120 KB) | देखें (360 KB) | seeks to amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions |
| 43/2017-Integrated Tax (Rate) ,dt. 14-11-2017 | View (120 KB) | देखें (360 KB) | seeks to amend notification no. 1/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. |
| 42/2017-Integrated Tax (Rate) ,dt. 27-10-2017 | View (120 KB) | देखें (360 KB) | 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. |
| 41/2017-Integrated Tax (Rate) ,dt. 23-10-2017 | View (36 KB) | देखें (330 KB) | 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. |
| 40/2017-Integrated Tax (Rate) ,dt. 18-10-2017 | View (181 KB) | देखें (162 KB) | 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. |
| 39/2017-Integrated Tax (Rate) ,dt. 13-10-2017 | View (181 KB) | देखें (371 KB) | Seeks to amend notification No. 8/2017-Integrated Tax (Rate). |
| 38/2017-Integrated Tax (Rate) ,dt. 13-10-2017 | View (187 KB) | देखें (396 KB) | Seeks to prescribe Integrated Tax rate on the leasing of motor vehicles. |
| 37/2017-Integrated Tax (Rate) ,dt. 13-10-2017 | View (10.8 KB) | देखें (105 KB) | Seeks to amend notification No. 4/2017-Integrated Tax (Rate). |
| 36/2017-Integrated Tax (Rate) ,dt. 13-10-2017 | View (258 KB) | देखें (120 KB) | Seeks to amend notification No. 2/2017-Integrated Tax (Rate). |
| 35/2017-Integrated Tax (Rate) ,dt. 13-10-2017 | View (153 KB) | देखें (410 KB) | Seeks to amend notification No. 1/2017-Integrated Tax (Rate). |
| 34/2017-Integrated Tax (Rate) ,dt. 13-10-2017 | View (252 KB) | देखें (276 KB) | Seeks to amend notification No. 10/2017-IT(R) regarding services provided by Overseeing Committee members to RBI under RCM. |
| 33/2017-Integrated Tax (Rate) ,dt. 13-10-2017 | View (275 KB) | Seeks to amend notification No. 9/2017-IT(R). | |
| 32/2017-Integrated Tax (Rate) ,dt. 13-10-2017 | View (67 KB) | देखें (84 KB) | Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2017. |
| 31/2017-Integrated Tax (Rate) ,dt. 29-09-2017 | View (255 KB) | देखें (299 KB) | Exempting supply of services associated with transit cargo to Nepal and Bhutan |
| 30/2017-Integrated Tax (Rate) ,dt. 22-09-2017 | View (182 KB) | देखें (447 KB) | seeks to exempt Skimmed milk powder, or concentrated milk |
| 29/2017-Integrated Tax (Rate) ,dt. 22-09-2017 | View (152 KB) | देखें (250 KB) | 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. |
| 28/2017-Integrated Tax (Rate) ,dt. 22-09-2017 | View (185 KB) | देखें (298 KB) | Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions. |
| 27/2017-Integrated Tax (Rate) ,dt. 22-09-2017 | View (210 KB) | देखें (305 KB) | Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. |
| 26/2017-Integrated Tax (Rate) ,dt. 21-09-2017 | View (7 KB) | देखें (614 KB) | Exempt certain supplies to NPCIL. |
| 25/2017-Integrated Tax (Rate) ,dt. 21-09-2017 | View (261 KB) | देखें (622 KB) | 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. |
| 24/2017-Integrated Tax (Rate) ,dt. 21-09-2017 | View (261 KB) | Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services. | |
| 23/2017-Integrated Tax (Rate) ,dt. 22-08-2017 | View (261 KB) | देखें (180 KB) | 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. |
| 22/2017-Integrated Tax (Rate) ,dt. 22-08-2017 | View (261 KB) | देखें (257 KB) | Seeks to amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP. |
| 21/2017-Integrated Tax (Rate) ,dt. 22-08-2017 | View (261 KB) | देखें (270 KB) | 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. |
| 20/2017-Integrated Tax (Rate) ,dt. 22-08-2017 | View (261 KB) | देखें (315 KB) | 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% |
| 19/2017-Integrated Tax (Rate) ,dt. 18-08-2017 | View (261 KB) | देखें (125 KB) | Seeks to reduce IGST rate on specified parts of tractors from 28% to 18 %. |
| 18/2017-Integrated Tax (Rate) ,dt. 05-07-2017 | View (188 KB) | देखें (30 KB) | 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 English Hindi |
| 17/2017-Integrated Tax (Rate) ,dt. 05-07-2017 | View (188 KB) | देखें (29 KB) | Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017 |
| 16/2017-Integrated Tax (Rate) ,dt. 30-06-2017 | View (136 KB) | देखें (37 KB) | 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% |
| 15/2017-Integrated Tax (Rate) ,dt. 30-06-2017 | View (136 KB) | देखें (36 KB) | Notification for Exemption from Integrated Tax to SEZ |
| 14/2017-Integrated Tax (Rate) ,dt. 28-06-2017 | View (136 KB) | देखें (720 KB) | To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator |
| 13/2017-Integrated Tax (Rate) ,dt. 28-06-2017 | View (343 KB) | देखें (392 KB) | 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 |
| 12/2017-Integrated Tax (Rate) ,dt. 28-06-2017 | View (143 KB) | देखें (317 KB) | To notify the supplies not eligible for refund of unutilized ITC under IGST Act |
| 11/2017-Integrated Tax (Rate) ,dt. 28-06-2017 | View (12 KB) | देखें (319 KB) | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act |
| 10/2017-Integrated Tax (Rate) ,dt. 28-06-2017 |
View (18 KB)
Corrigendum (115 KB) |
देखें (72 KB)
Corrigendum (442 KB) |
To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act |
| 09/2017-Integrated Tax (Rate) ,dt. 28-06-2017 | View (445 KB) | देखें (296 KB) | To notify the exemptions on supply of services under IGST Act |
| 08/2017-Integrated Tax (Rate) ,dt. 28-06-2017 |
View (401 KB)
Corrigendum (252 KB), dated 30-06-2017 Corrigendum (115 KB), dated 05-07-2017 |
देखें (1.26 MB)
Corrigendum (512 KB), dated 30-06-2017 |
To notify the rates for supply of services under IGST Act |
| 07/2017-Integrated Tax (Rate),dt. 28-06-2017 | View (254 KB) | देखें (510 KB) | Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1) |
| 06/2017-Integrated Tax (Rate),dt. 28-06-2017 | View (142 KB) | देखें (500 KB) | Notification prescribing refund of 50% of IGST on supplies to CSD under section 20 |
| 05/2017-Integrated Tax (Rate),dt. 28-06-2017 | View (269 KB) | देखें (759 KB) | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed |
| 04/2017-Integrated Tax (Rate),dt. 28-06-2017 |
View (263 KB)
Corrigendum (248 KB), dated 30-06-2017 |
देखें (740 KB)
Corrigendum (479 KB), dated 30-06-2017 |
Reverse charge on certain specified supplies of goods under section 5 (3) |
| 03/2017-Integrated Tax (Rate),dt. 28-06-2017 | View (298 KB) | देखें (859 KB) | 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. |
| 02/2017-Integrated Tax (Rate),dt. 28-06-2017 |
View (375 KB)
Corrigendum (100 KB), dated 12-07-2017 Corrigendum (250 KB), dated 27-07-2017 |
देखें (862 KB)
Corrigendum (100 KB), dated 12-07-2017 Corrigendum (235 KB), dated 27-07-2017 |
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. |
| 01/2017-Integrated Tax (Rate),dt. 28-06-2017 |
View (1.46 MB)
Corrigendum (252 KB), dated 30-06-2017 Corrigendum (100 KB), dated 12-07-2017 Corrigendum (256 KB), dated 27-07-2017 |
देखें (3.37 MB)
Corrigendum (32 KB), dated 30-06-2017 Corrigendum (100 KB), dated 12-07-2017 Corrigendum (197 KB), dated 27-07-2017 |
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. |
