|Title||Seeks to amend Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017|
GSR (E).-In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.10/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 685(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, –
clause (v) of Section 20 of the IGST Act, 2017 and exercised the option to pay tax on the services of GTA in relation to transport of goods supplied by him under forward charge, and
|“6AA||Service by way of renting of residential dwelling to a registered person.||Any person||Any registered person.”;|
I/we have taken registration under the CGST Act, 2017 read with clause (v) of section 20 of IGST Act, 2017and have exercised the option to pay tax on services of GTA in relation to transport of goods supplied by us during the Financial Year under forward charge.”.
(Rajeev Ranjan) Under Secretary to the Government of India
Note: -The principal notification no. 10/2017 -Integrated Tax (Rate), dated the 28thJune, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 685 (E), dated the 28th June, 2017 and was last amended vide notification no. 28/2019 -Integrated Tax (Rate), dated the 31st December, 2019 published in the official gazette vide number G.S.R. 973(E), dated the 31st December, 2019.