Integrated Tax Notifications

 

Notification Number Date Details
01/2023 31-07-2023 Seeks to notify all goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid.
03/2021 02-06-2021 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.
02/2021 01-06-2021 Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
01/2021 01-05-2021 Seeks to provide relief by lowering of interest rate for the month of March and April, 2021
05/2020 24-06-2020 Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
04/2020 24-06-2020 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.
03/2020 08-04-2020 Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
02/2020 26-03-2020 Seeks to 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 01-01-2020 Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017
04/2019 30-09-2019 Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act
03/2019 29-01-2019 Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States) in the GST Acts
02/2019 29-01-2019 Seeks to amend 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. ‘Seeks to bring into force the IGST (Amendment) Act, 2018
01/2019 29-01-2019 Seeks to bring into force the IGST (Amendment) Act, 2018
04/2018 31-12-2018 Seeks to amend 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 22-10-2018 Seeks to supersede Notification No. 8/2017, Integrated Tax dated 14.09.2017
02/2018 20-09-2018 Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies
01/2018 23-01-2018 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
12/2017 15-11-2017 Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017
11/2017 15-11-2017 Seeks to cross-empower State Tax officers for processing and grant of refund
10/2017 15-11-2017 Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2)
09/2017 15-11-2017 Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of handicrafts goods
08/2017 15-11-2017 Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration
07/2017 15-11-2017 Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration
06/2017 15-11-2017 Seeks to prescribe rate of interest under CGST Act, 2017
05/2017 15-11-2017 Seeks to notify the number of HSN digits required on tax invoice
04/2017 15-11-2017 Seeks to notify IGST Rules, 2017
03/2017 15-11-2017 Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017
02/2017 15-11-2017 Registration in case of online information and database access or retrieval services
01/2017 15-11-2017 Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017