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GST > Integrated Tax (Rate) 2019 Notifications

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Notification No. 01/2019 – Integrated Tax (Rate): Seeks to rescind notification No. 32/2017 – Integrated 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

Notification No. 01/2019 – Integrated Tax (Rate): Seeks to rescind notification No. 32/2017 – Integrated 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

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

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Notification No. 01/2019 – Integrated Tax (Rate): Seeks to rescind notification No. 32/2017 – Integrated 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

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

Notification No. 2/2019 – Integrated Tax (Rate): 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.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

Corrigendum to Notification No. 03/2019 – Integrated Tax (Rate)

GST: G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.03/2019- Integrated Tax (Rate), dated the 29th March, 2019, published in the Gazette of India,

Notification No. 03/2019- 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.

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5 of the IGST Act, 2017 (13 of 2017) , subsection (1) of section 6 of the IGST Act, 2017 (13 of 2017)

Notification No. 04/2019 – Integrated Tax (Rate): Seeks to 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.

G.S.R   (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

Notification No. 06/2019 – Integrated Tax (Rate): Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.

G.S.R (E).- In exercise of the powers conferred by section 20 of the IGST Act, 2017 (13 of 2017) read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

Notification No. 07/2019 – Integrated Tax (Rate): 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.

G.S.R……(E).- In exercise of the powers conferred by sub-section (4) of section 5 of the IGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 08/2019 – Integrated Tax (Rate): 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.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the IGST Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

Notification No. 9/2019 – Integrated Tax (Rate): 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

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, subsection (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the IGST Act, 2017 (13 of 2017)

Notification No. 01/2019 – Integrated Tax (Rate): Seeks to rescind notification No. 32/2017 – Integrated 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

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

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Notification No. 2/2019 – Integrated Tax (Rate): 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.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

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Notification No. 25/2019 – Integrated Tax (Rate): Seeks to insert explanation regarding Bus Body Building in Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017.

G.S.R……(E).- In exercise of the powers conferred by sub-section (3) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 24/2019 – Integrated Tax (Rate): Seeks to notify the grant of alcoholic liquor license 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.

G.S.R  (E).- In exercise of the powers conferred by clause (i) of section 20 of the IGST Act, 2017 (13 of 2017) read with sub-section (2) of section 7 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

Notification No. 23/2019 – Integrated Tax (Rate): Seeks to amend notification No. 07/2019 – Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.

G.S.R……(E).- In exercise of the powers conferred by sub-section (4) of section 5 of the IGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 20 /2019 – Integrated Tax (Rate): 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.

G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

Notification No. 19/2019 – Integrated Tax (Rate): 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.

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the IGST Act, 2017 (13 of 2017),

Notification No. 18 /2019 – Integrated Tax (Rate): Seeks to exempt supply of goods for specified projects under FAO.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

Notification No. 17/2019 – Integrated Tax (Rate): 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.

G.S.R.- – – (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 16/2019 – Integrated Tax (Rate): 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.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 08/2019 – Integrated Tax (Rate): 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.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the IGST Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

Notification No. 19/2019 – Integrated Tax (Rate): 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.

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the IGST Act, 2017 (13 of 2017),

Notification No. 17/2019 – Integrated Tax (Rate): 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.

G.S.R.- – – (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council,

Corrigendum to Notification No. 03/2019 – Integrated Tax (Rate)

GST: G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.03/2019- Integrated Tax (Rate), dated the 29th March, 2019, published in the Gazette of India,

Notification No. 11 /2019 – Integrated Tax (Rate): 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.

G.S.R (E ).-In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

Notification No. 04/2019 – Integrated Tax (Rate): Seeks to 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.

G.S.R   (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

Notification No. 2/2019 – Integrated Tax (Rate): 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.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

Notification No. 13/2019 – Integrated Tax (Rate): which seeks to exempt the hiring of Electric buses by local authorities from GST.

G.S.R     (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

Notification No. 18 /2019 – Integrated Tax (Rate): Seeks to exempt supply of goods for specified projects under FAO.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

Notification No. 10/2019 – Integrated Tax (Rate): Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

Notification No. 10/2019 – Integrated Tax (Rate): Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

Important Keyword: F. No. 354/90/2019-TRU, Notification No. 10/2019 – Integrated Tax (Rate), Section 20 IGST Act 2017,...

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