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Notification No. 01/2021 – Integrated Tax: Seeks to provide relief by lowering of interest rate for the month of March and April, 2021

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 (12 of 2017), the Government, on the recommendations of the Council,

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Notification No. 02/2021 – Integrated Tax: Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.

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 (12 of 2017), the Government, on the recommendations of the Council,

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Notification No. 03/2021 – 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 in case of Shipping industry, 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,

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