Notifications Type :

Classification :

Year :

IGST

Notification No. Notification Date Classification Title Remarks
03/2022- ITR 13-08-2022 Rates Amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017
01/2022- ITR 31-03-2022 Others Seeks to amend notification No. 1/2017-Integrated Tax (Rate) Seeks to amend notification No. 1/2017-Integrated Tax (Rate)
02/2022-ITR 31-03-2022 Others Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC
21/2021-ITR 31-12-2021 Rates Seeks to supersede notification 14/2021- IT(R) dated 18.11.2021 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.
22/2021-ITR 31-12-2021 Rates Seeks to supersede notification 15/2021- IT(R) dated 18.11.2021 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.
18/2021-ITR 28-12-2021 Others Amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017 Amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017
19/2021-ITR 28-12-2021 Others Amend Notification No 2/2017- Integrated Tax (Rate) dated 28.06.2017. Amend Notification No 2/2017- Integrated Tax (Rate) dated 28.06.2017.
20/2021-ITR 28-12-2021 Others Amend Notification No 22/2018- Integrated Tax (Rate) dated 26.07.2018 Amend Notification No 22/2018- Integrated Tax (Rate) dated 26.07.2018
14/2021 - ITR 18-11-2021 Others Seeks to further amend notification No. 01/2017-Integrated Tax (Rate) dated 28-06-2017 Seeks to further amend notification No. 01/2017-Integrated Tax (Rate) dated 28-06-2017
15/2021-ITR 18-11-2021 Others Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017. Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.
16/2021 - ITR 18-11-2021 Others Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.201 Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.201
17/2021 - ITR 18-11-2021 Others Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017. Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017.
13/2021-ITR 27-10-2021 Others Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017 Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017
06/2021-ITR 30-09-2021 Others 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. 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.
07/2021-ITR 30-09-2021 Others 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. 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.
08/2021-ITR 30-09-2021 Others Seeks to amend notification No. 1/2017- Integrated Tax (Rate) Seeks to amend notification No. 1/2017- Integrated Tax (Rate)
09/2021-ITR 30-09-2021 Others Seeks to amend notification No. 2/2017- Integrated Tax (Rate) Seeks to amend notification No. 2/2017- Integrated Tax (Rate)
10/2021-ITR 30-09-2021 Others Seeks to amend notification No. 4/2017- Integrated Tax (Rate) Seeks to amend notification No. 4/2017- Integrated Tax (Rate)
11/2021-ITR 30-09-2021 Others Seeks to amend notification No. 40/2017- Integrated Tax (Rate) Seeks to amend notification No. 40/2017- Integrated Tax (Rate)
12/2021-ITR 30-09-2021 Others Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021 Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021
04/2021- ITR 14-06-2021 Rates 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. 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.
05/2021-ITR 14-06-2021 Rates Seeks to provide the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. Seeks to provide the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.
03/2021- IT 02-06-2021 Others amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient. Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient.
03/2021-ITR 02-06-2021 Registered person 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. 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.
01/2021–ITR 02-06-2021 Rates Seeks to amend notification No. 1/2017- Integrated Tax (Rate) to prescribe change in CGST rate of goods. Seeks to amend notification No. 1/2017- Integrated Tax (Rate) to prescribe change in CGST rate of goods.
02/2021- ITR 02-06-2021 Rates 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. 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.
2/2021 -IT 01-06-2021 Interest Rate Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
01/2021- IT 01-05-2021 Interest Rate To provide relief by lowering of interest rate for the month of March and April, 2021 Seeks to provide relief by lowering of interest rate for the month of March and April, 2021
05/2020-IT(R) 16-10-2020 Exemption Services 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. 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.
06/2020 – IT 15-10-2020 Others Notify the number of HSN digits required on tax invoice. Seeks to notify the number of HSN digits required on tax invoice.
04/2020- IT(R) 30-09-2020 Exemption 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. 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.
04/2020 – IT 24-06-2020 Others Amendment in Section 25 of IGST Act, 2017 dated 30.06.2020. Seeks to bring into force Section 134 of Finance Act, 2020 in order to bring amendment to Section 25 of IGST Act w.e.f. 30.06.2020.
05/2020 – IT 24-06-2020 Interest Rate Providing relief by lowering of interest rate Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
3/2020-IT 08-04-2020 Interest Rate Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
02/2020-IT 26-03-2020 Scope of Supply 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
02/2020-IT(R) 26-03-2020 ITC Amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate 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
03/2020-IT(R) 25-03-2020 Rates Amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe change in UTGST rate of goods
01/2020-IT(R) 21-02-2020 Scope of Supply Amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
01/2020- IT 01-01-2020 Others Notification to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017 Notification to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017
27/2019- ITR 31-12-2019 Reverse Charge Goods 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. 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.
28/2019- ITR 31-12-2019 Reverse Charge Goods 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. 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.
26/2019-ITR 30-12-2019 Others 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. 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.
04/2019- IT 30-09-2019 Scope of Supply Place of supply shall be the place of effective use and enjoyment of a service
15/2019 - ITR 30-09-2019 Others 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. 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.
16/2019 - ITR 30-09-2019 Others 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. 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.
17/2019 - ITR 30-09-2019 Exemption 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. 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 /2019 - ITR 30-09-2019 Exemption Seeks to exempt supply of goods for specified projects under FAO. Seeks to exempt supply of goods for specified projects under FAO.
22/2019-ITR 30-09-2019 Others 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. 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.
23/2019- ITR 30-09-2019 Others Seeks to amend notification No. 07/2019 - Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. Seeks to amend notification No. 07/2019 - Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
24/2019-ITR 30-09-2019 ACT 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. 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.
14/2019-ITR 30-09-2019 Rates Seeks to amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to specify effective IGST rates 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.
20 /2019- ITR 30-09-2019 Others Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services 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.
21/2019- ITR 30-09-2019 Others Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) 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.
22/2019-ITR 30-09-2019 Others Seeks to amend notification No. 04/2018 - Integrated Tax (Rate), by adding an explanation on the applicability of provisions related to supply of development rights. 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.
3/2019-ITR(Corrigendum) 30-08-2019 Others amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates 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.
19/2019- ITR 30-08-2019 Rate Services Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates 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.
3/2019-ITR(Corrigendum01) 30-08-2019 Rates Seeks to amend notification No. 8/2017- Integrated Tax (Rate) 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.
12/2019-ITR 31-07-2019 Exemption Services Extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC 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
13/2019- ITR 31-07-2019 Others which seeks to exempt the hiring of Electric buses by local authorities from GST. which seeks to exempt the hiring of Electric buses by local authorities from GST.
25/2019- ITR 22-07-2019 Others Seeks to insert explanation regarding Bus Body Building in Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017. Seeks to insert explanation regarding Bus Body Building in Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017.
10/2019 – ITR 29-06-2019 Refund Seeks to specifies retail outlets established in the departure area of an international airport 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 /2019-ITR 29-06-2019 Time of Supply - Developer 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. 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.
9/2019- ITR 10-05-2019 ITC Amend notification No. 8/ 2017- Integrated Tax (Rate) 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
3/2019-ITR 29-03-2019 Others amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates 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.
04/2019- ITR 29-03-2019 Exemption 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. 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.
05/2019- ITR 29-03-2019 Exemption amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under RCM as recommended by Goods and Services Tax Council for real estate sector. 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.
06/2019-ITR 29-03-2019 Others Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
07/2019- ITR 29-03-2019 Others Notify certain services to be taxed under RCM under section 5(4) of IGST Act 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.
08/2019- ITR 29-03-2019 Others Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods 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.
02/2019- ITR 04-02-2019 Exemption 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. 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.
02/2019-IT 29-01-2019 Others Amends 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. Government amends 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.
01/2019-ITR 29-01-2019 Reverse Charge 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
01/2019-IT 29-01-2019 Others IGST (Amendment) Act, 2018 Bring into force the IGST (Amendment) Act, 2018
03/2019-IT 28-01-2019 Others 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 Amends notification No. 10/2017-Integrated Tax dated 13.10.2017 to align Special Category States with the explanation in section 22 of CGST Act, 2017
31/2018 -ITR 31-12-2018 Rates Inserts 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-ITR 31-12-2018 Rates Amends 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-ITR 31-12-2018 Rates Amends 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.
27/2018 -ITR 31-12-2018 Rates Exempts integrated tax on supply of gold by nominated agencies to registered persons.
26/2018-ITR 31-12-2018 Rates 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.
04/2018-IT 31-12-2018 Others Amends IGST Rules, 2017 so as to notify rules relating to place of supply Amends the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017.
28/2018-ITR 31-12-2018 Rates Amends 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. 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.
03/2018-IT 22-10-2018 Others Seeks to Supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017
25/2018-ITR 20-09-2018 Rates Further amends 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 -ITR 20-09-2018 Rates Inserts explanation in an entry in notification No. 9/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.
02/2018-IT 20-09-2018 Rates Notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies Specify rate of TCS to be collected by e-commerce operator for making inter state taxable supplies.
23/2018 -ITR 06-08-2018 Rates Exempts payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019.
22/2018-ITR 26-07-2018 Rates 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 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-ITR 26-07-2018 Rates Amends 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-ITR 26-07-2018 Rates Amends 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-ITR 26-07-2018 Rates Amends 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-ITR 26-07-2018 Rates Inserts 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 -ITR 26-07-2018 Rates Amends 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-ITR 26-07-2018 Reverse Charge Amends 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-ITR 26-07-2018 Rates Amends 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-ITR 26-07-2018 Rates Amends 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 – ITR 29-06-2018 Exemption Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018. Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018.
12/2018-ITR 28-06-2018 Reverse Charge 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 -ITR 23-03-2018 Exemption Exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018.
7/2018-ITR(Corrigendum) 01-02-2018 Rates Corrigendum to Notification No. 7/2018-Integrated Tax (Rate) Corrigendum to Notification No. 7/2018-Integrated Tax (Rate)
10/2018 -ITR 25-01-2018 Rates Amend Notification No.47/2017-IGST (Rate
9/2018-ITR 25-01-2018 Rates Amend Notification No.1/2017-IGST (Rate)
8/2018-ITR 25-01-2018 Exemption Amend Notification No.2/2017-IGST (Rate)
7/2018-ITR 25-01-2018 Rates Amend Notification No.1/2017-IGST (Rate).
6/2018 -ITR 25-01-2018 Exemption Exempt royalty and license fee from Integrated tax 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)
5/2018 -ITR 25-01-2018 Exemption Exempt Central Government’s share of Profit Petroleum from Integrated tax
4/2018 -ITR 25-01-2018 Others 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.
3/2018-ITR 25-01-2018 Reverse Charge Amend notification No. 10/2017- Central Tax (Rate) 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
2/2018-ITR 25-01-2018 Exemption 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.
1/2018-ITR 25-01-2018 Rates 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.
01/2018-IT 23-01-2018 Others 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 Cross-empowerment of state tax officer for processing and grant of refund.
34/2017-ITR 13-01-2018 Reverse Charge Amend notification No. 10/2017-IT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
49/2017-ITR 14-11-2017 Exemption 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-ITR 14-11-2017 Rates Amend notification No. 8/2017-IT(R) so as to specify rate @5% 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-ITR 14-11-2017 Rates Provide concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions
46/2017-ITR 14-11-2017 Refund 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-ITR 14-11-2017 Reverse Charge 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-ITR 14-11-2017 Exemption Amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
43/2017-ITR 14-11-2017 Rates Amend notification no. 1/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
50/2017 - ITR 14-11-2017 Exemption Seeks to amend notification No. 30/2017-Integrated Tax (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption 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.
42/2017-ITR 27-10-2017 Exemption 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 -ITR 23-10-2017 Rates 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.
40/2017-ITR 18-10-2017 Rates 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-ITR 13-10-2017 Rates Amend notification No. 8/2017-Integrated Tax (Rate)
38/2017-ITR 13-10-2017 Rates Prescribe Integrated Tax rate on the leasing of motor vehicles.
37/2017-ITR 13-10-2017 Reverse Charge Amend notification No. 4/2017-Integrated Tax (Rate).
36/2017-ITR 13-10-2017 Exemption Amend notification No. 2/2017-Integrated Tax (Rate).
35/2017-ITR 13-10-2017 Rates Amend notification No. 1/2017-Integrated Tax (Rate).
33/2017-ITR 13-10-2017 Exemption Amend notification No. 9/2017-IT(R)
32/2017 -ITR 13-10-2017 Exemption Exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2018
11/2017-IT 13-10-2017 Others Cross-empower State Tax officers for processing and grant of refund
10/2017-IT 13-10-2017 Registration Exemption persons making inter-State supplies of taxable services from registration under section 23(2) Exempts from registration person making inter-state supply of services.
09/2017-IT 13-10-2017 Others Amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods” Addition of items to the list of Handicraft goods
33/2017- ITR 13-10-2017 Others Seeks to amend notification No. 9/2017-IT(R) . Seeks to amend notification No. 9/2017-IT(R) .
31/2017-ITR 29-09-2017 Exemption Exempting supply of services associated with transit cargo to Nepal and Bhutan
30/2017-ITR 22-09-2017 Exemption Exempt Skimmed milk powder, or concentrated milk Further amended through Notification no. 50/2017
29/2017-ITR 22-09-2017 Refund 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-ITR 22-09-2017 Exemption Amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
27/2017-ITR 22-09-2017 Rates Amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates
26/2017 -ITR 21-09-2017 Exemption Exempt certain supplies to NPCIL.
25/2017-ITR 21-09-2017 Exemption 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-ITR 21-09-2017 Rates Amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services
08/2017-IT 14-09-2017 Registration Granting exemption from registration to a person making inter-State taxable supplies of handicraft goods Exemption form registration to person making interstate supply of handicraft goods.
07/2017-IT 14-09-2017 Registration Granting exemption from registration to job-workers making inter-State supply of services to a registered person Granting exemption from registration to Job Workers making inter state supply to registered person.
23/2017-ITR 22-08-2017 Electronic Commerce Operator 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 -ITR 22-08-2017 Reverse Charge Amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
21/2017-ITR 22-08-2017 Exemption 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-ITR 22-08-2017 Rates 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 GT
19/2017-ITR 18-08-2017 Rates Reduce IGST rate on specified parts of tractors from 28% to 18 %.
1/2017-ITR(Corrigendum02) 27-07-2017 Rates Rate of the integrated tax. 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.
2/2017-ITR(Corrigendum01) 27-07-2017 Exemption List of Exempt goods 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.
1/2017-ITR(Corrigendum01) 12-07-2017 Rates Rate of the integrated tax. 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.
2/2017-ITR(Corrigendum) 12-07-2017 Exemption List of Exempt goods 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.
18/2017-ITR 05-07-2017 Exemption IGST exemption to SEZs on import of Services by a unit/developer in an SEZ
17/2017 -ITR 05-07-2017 Exemption Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017
8/2017-ITR(CORRIGENDUM01) 05-07-2017 Rates Rates for supply of services under IGST Act Further Amended through Notification no. 20/2017, 24/2017, 39/2017, 48/2017, 1/2018
16/2017-ITR 30-06-2017 Rates 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-ITR 30-06-2017 Exemption Exemption from Integrated Tax to SEZ Rescind through Notification no. 17/2017
1/2017-ITR(Corrigendum) 30-06-2017 Rates Rate of the integrated tax. 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.
4/2017-ITR(Corrigendum) 30-06-2017 Reverse Charge Reverse charge on certain specified supplies of goods under section 5 (3) Further Amended through Notification no. 37/2017, 45/2017, 12/2018
8/2017-ITR(CORRIGENDUM) 30-06-2017 Rates Rates for supply of services under IGST Act Further Amended through Notification no. 20/2017, 24/2017, 39/2017, 48/2017, 1/2018
14/2017-ITR 28-06-2017 Electronic Commerce Operator Categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator Further Amended through Notification no. 23/2017,
13/2017 -ITR 28-06-2017 Refund 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 -ITR 28-06-2017 Refund Supplies not eligible for refund of unutilized ITC under IGST Act
12/2017-IT 28-06-2017 Others Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017.
11/2017 -ITR 28-06-2017 Scope of Supply Supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act
10/2017-ITR 28-06-2017 Reverse Charge Categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act Further Amended through Notification no. 22/2017, 34/2017, 3/2018
9/2017-ITR 28-06-2017 Exemption Exemptions on supply of services under IGST Act Further Amended through Notification no. 21/2017, 25/2017, 33/2017, 42/2017, 49/2017, 2/2018
8/2017-ITR 28-06-2017 Rates Rates for supply of services under IGST Act Further Amended through Notification no. 20/2017, 24/2017, 39/2017, 48/2017, 1/2018
7/2017-ITR 28-06-2017 Exemption 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-IT 28-06-2017 Others Prescribe rate of interest under CGST Act, 2017 Rate of interest under GST.
6/2017-ITR 28-06-2017 Refund Refund of 50% of IGST on supplies to CSD under section 20
05/2017-IT 28-06-2017 Others Notify the number of HSN digits required on tax invoice HSN digits required on tax invoice
5/2017-ITR 28-06-2017 Refund Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed Further Amended through Notification no. 29/2017, 46/2017
04/2017-IT 28-06-2017 Rules IGST Rules, 2017 Notifying IGST Rules, 2017.
4/2017-ITR 28-06-2017 Reverse Charge Reverse charge on certain specified supplies of goods under section 5 (3) Further Amended through Notification no. 37/2017, 45/2017, 12/2018
3/2017-ITR 28-06-2017 Rates 5% concessional CGST rate for supplies to Exploration and Production
03/2017-IT 28-06-2017 Appoint Date Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017 Brings into force certain sections of IGST Act, 2017.
2/2017-ITR 28-06-2017 Exemption List of Exempt goods Further Amended through Notification no. 28/2017, 36/2017, 44/2017, 8/2018
1/2017-ITR 28-06-2017 Rates Rate of the integrated tax. Further Amended through Notification no. 27/2017, 35/2017, 43/2017, 7/2018, 9/2018
02/2017-IT 19-06-2017 Others Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information Empowers the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of OIDAR services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient.
01/2017-IT 19-06-2017 Appoint Date Brings certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017 Brings into force certain sections of IGST Act