Classification :

Year :

IGST

Notification No. Notification Date Classification Title Remarks
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.
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
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 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
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
04/2019- IT 30-09-2019 Scope of Supply Place of supply shall be the place of effective use and enjoyment of a service
18/2019 – CT 10-04-2019 Others Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019
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-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
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.
03/2018-IT 22-10-2018 Others Seeks to Supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017
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.
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.
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
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.
12/2017-IT 28-06-2017 Others Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017.
06/2017-IT 28-06-2017 Others Prescribe rate of interest under CGST Act, 2017 Rate of interest under GST.
05/2017-IT 28-06-2017 Others Notify the number of HSN digits required on tax invoice HSN digits required on tax invoice
04/2017-IT 28-06-2017 Rules IGST Rules, 2017 Notifying IGST Rules, 2017.
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.
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 and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory an 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