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.

Important Keyword: Section 13(13) IGST Act 2017, F. No. 354/53/2021, Notification No. 03/2021- Integrated Tax, Notification No. 04/2019 – Integrated Tax, Notification No. 02/2020 – Integrated Tax.

[F. No. 354/53/2021]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 2^nd June, 2021

Notification No. 03/2021 – Integrated Tax

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 (13) of section 13 of the Integrated Goods and Services Tax 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, or for the uniform application of rules, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.4/2019- Integrated Tax, dated the 30th September, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 748 (E), dated the 30th September, 2019, namely:-

In the said notification, in Table A, after serial number (2) and the entries relating thereto, the following serial number and entry shall be inserted, namely: –

2. This notification shall come into force with effect from the 2^nd day of June, 2021.

Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal notification No. 04/2019 – Integrated Tax, dated the 30^th September, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 748 (E), dated the 30^th September, 2019 and was last amended by notification No. 02/2020 – Integrated Tax, dated the 26th March, 2020 vide number G.S.R. 224 (E), dated the 26th March, 2020.

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