| 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 |
|
|
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 |
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 |
