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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.

G.S.R……(E).- In exercise of the powers conferred by sub-section (13) of section 13 of the IGST Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in order to prevent double taxation or non-taxation of the supply of a service,

Notification No. 3/2020 – Integrated Tax: Seeks to Provide Relief by Conditional Lowering of Interest Rate for Tax Periods of February 2020 to April 2020.

G.S.R…..(E).—In exercise of the powers conferred by section 20 of the IGST Act, 2017 (13 of 2017), read with sub-section (1) of section 50 and section 148 of the Central Goods and Services Tax Act, 2017

Notification No. 04/2020 – Integrated Tax: 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.

GST G.S.R.….(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of 2020) (hereinafter referred to as the said Act)

Notification No. 05/2020 – Integrated Tax: Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.

G.S.R  (E).— In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (1) of section 50 and section 148 of the CGST Act, 2017 (12 of 2017),

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