Important Keyword: F. No. 354/32/2020- TRU, Section 7(4)(3)(1) UTGST Act 2017, Section 21(xxvii)(iv) UTGST Act 2017,...
Notification No. 03/2020 – Union territory Tax (Rate): Seeks to amend notification No. 1/2017-Integreated Tax (Rate) to prescribe change in IGST rate of goods.
Important keyword: F.No.354/34/2020 -TRU, Section 7(1) UTGST Act 2017, Section 15(5) CGST Act 2017, Notification No....
Notification No. 04/2020 – Union Territory Tax (Rate): Extension of UTGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. up to 30.09.2021.
Important Keyword: F. No.354/123/2020-TRU, Notification No. 04/2020 - Union Territory Tax (Rate), Section 7(4)(3)...
Notification No. 05/2020 – Union Territory Tax (Rate): To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.
Important keyword: F. No.354/135/2020 -TRU, Section 7(4)(3) UTGST Act 2017, Section 8(1) UTGST Act 2017, Section...
Notification No. 1/2020 – Union Territory Tax: Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
Important keyword: F. No. CBEC-20/06/04/2020-GST, Section 21 UTGST Act 2017, Section 50(1) CGST Act 2017, Section 148...
Notification No. 02/2020 – Union Territory Tax: Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
Important keyword: F. No. CBEC-20/06/09/2019-GST, Section 21 UTGST Act 2017, Section 50(1) CGST Act 2017, Section 148...
Notification No. 1/2020 – Integrated Tax (Rate): Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
Important Keyword: F.No.354/18/2019-TRU, Notification No. 1/2020 - Integrated Tax (Rate), Section 5(1) IGST Act 2017,...
Notification No. 02/2020 – Integrated Tax (Rate): Seeks to amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.
Important Keyword: F. No. 354/32/2020- TRU, Notification No. 02/2020 - Integrated Tax (Rate), Section 5(4)(3)(1) IGST...
Notification No. 03/2020 – Intergrated Tax (Rate): Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe change in UTGST rate of goods
Important Keyword: Section 5(1) IGST Act 2017, Section 15(5) CGST Act 2017, F. No. 354/34/2020-TRU, Notification No....
Notification No. 04/2020 – Integrated Tax (Rate): Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. up to 30.09.2021.
Important Keyword: F. No.354/123/2020-TRU, Notification No. 04/2020 - Integrated Tax (Rate), Section 5(4)(3) IGST Act...
Notification No. 05/2020 – Integrated Tax (Rate): To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.
Important Keyword: Section 5(4)(3) IGST Act 2017, Section 20(xxv) IGST Act 2017, Section 6(1) CGST Act 2017, Section...
Notification No. 02/2020 – Integrated Tax: 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.
Important Keyword: Notification No. 02/2020 - Integrated Tax, Section 13(13) IGST Act 2017, F. No. 354/32/2020- TRU....