Important Keyword: Notification No. 08/2022 – Integrated Tax (Rate), IGST amendment July 2022, GST Council notification 2022, 12% IGST rate 2022, Notification 08/2022 IGST, GST rate amendment July 2022, Notification 3/2017 amended, 12% IGST notification, GST Council update 2022,
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[F.No.190354/172/2022-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 13th July, 2022
Notification No. 08/2022 - Integrated Tax (Rate): Seeks to amend notification No. 3/2017- Integrated Tax (Rate)
[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, 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. 3/2017-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. 668(E) dated the 28th June, 2017, namely, in the said notification, in the TABLE, against S. No. 1, for the entry in column (4), the entry “12%” shall be substituted.
2. This notification shall come into force on the 18th day of July, 2022.
(Vikram Vijay Wanere)
Under Secretary to the Government of India
Note: - The principal notification No. 3/2017-Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 668(E) dated the 28th June, 2017, and was last amended by notification No. 16/2019 – Integrated Tax (Rate) dated the 30th September, 2019 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 716(E) dated the 30th September, 2019.
📚 Frequently Asked Questions (FAQs): Notification No. 08/2022 - Integrated Tax (Rate)
Q1: What is Notification No. 08/2022 – Integrated Tax (Rate)?
Answer:
Notification No. 08/2022 – Integrated Tax (Rate), issued on 13th July 2022, amends Notification No. 3/2017 – Integrated Tax (Rate). It modifies the GST rate mentioned in the table under S. No. 1, replacing the earlier entry with a 12% IGST rate. This change became effective from 18th July 2022.
Q2: Which section of the IGST Act gives power to issue this notification?
Answer:
The notification is issued under Section 6(1) of the Integrated Goods and Services Tax Act, 2017, which empowers the Central Government to notify exemptions and rate changes based on GST Council recommendations.
Q3: What was amended in Notification No. 3/2017 – Integrated Tax (Rate)?
Answer:
The amendment substitutes the earlier entry in column (4) of the table against S. No. 1 with “12%”. This ensures uniformity and clarity in applicable GST rates.
Q4: From when is Notification No. 08/2022 – Integrated Tax (Rate) effective?
Answer:
The notification came into force on 18th July 2022.
Q5: Why was this change introduced?
Answer:
The GST Council recommended this amendment to streamline tax rates and remove ambiguities under earlier notifications, thereby making compliance easier for businesses.
Q6: Does this amendment impact compliance for businesses?
Answer:
Yes ✅. Businesses engaged in supplies covered under S. No. 1 of the table in Notification No. 3/2017 need to apply the revised 12% IGST rate from 18th July 2022 onwards. Businesses should update their billing software and GST records accordingly.
For smooth GST compliance, you can refer to GST Compliance Services.
Q7: How can businesses ensure correct application of this amendment?
Answer:
Update accounting systems with the 12% IGST rate.
Verify product/service classification under S. No. 1.
Consult a GST Expert for professional guidance.
File GST returns accurately through GST Return Filing.
Q8: What if businesses do not follow the amended rate?
Answer:
Non-compliance may result in penalties, interest, or notices from GST authorities. Timely adoption of changes helps avoid disputes and ensures smooth tax credit flow.
Q9: Where can I check related GST updates?
Answer:
You can stay updated with GST notifications and professional assistance at:
GST Registration
Income Tax Return Filing
Business Setup Services
MSME Registration
Download PDF: Notification No. 08/2022 - Integrated Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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