Important Keyword: F. No. 354/32/2020- TRU, Notification No. 02/2020 – Integrated Tax (Rate), Section 5(4)(3)(1) IGST Act 2017, Section 20(xxv)(iii) IGST Act 2017, Section 6(1) CGST Act 2017, Section 15(5) CGST Act 2017, Section 148 CGST Act 2017, Notification No. 8/2017- Integrated Tax (Rate), Notification No. 25/2019- Integrated Tax (Rate).
[F. No. 354/32/2020- TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 26th March, 2020
Notification No. 02/2020 – Integrated Tax (Rate)
Table of Contents
GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R (E).- In exercise of the powers conferred by sub-section (1), (3) and sub-section (4) of section 5, sub-section (1) of section 6 and clauses (iii) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do,
Hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 683 (E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, against serial number 25,
- after item (i) and entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely, –
| (3) | (4) | (5) |
| “(ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. | 5 | – |
- in item (ii), in column (3), after the brackets and figures “(i)”, the word, brackets, and figures “and (ia)” shall be inserted.
2. This notification shall come into force with effect from the 1st day of April, 2020.
(Pramod Kumar)
Director to the
Government of India
Note: –The principal notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June, 2017 and was last amended by notification No. 25/2019- Integrated Tax (Rate), dated the 22nd November, 2019 vide number G.S.R. 871(E), dated the 22nd November, 2019.
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