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Notification No. 3/2018 – Integrated Tax (Rate): Seeks to amend notification No. 10/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).

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Important Keyword: GST, CGST, IGST, SGST, Section 5(3) IGST Act 2017, F. No. 354/13/2018- TRU, Notification No. 3/2018 – Integrated Tax (Rate), Notification No. 10/2017 – Integrated Tax (Rate), Notification No. 34/2017 – Integrated Tax (Rate).

[F. No. 354/13/2018- TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 25th January, 2018

Notification No. 3/2018 – Integrated Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GSR……(E).In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax 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.10/2017- Integrated Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 685(E), dated the 28thJune, 2017, namely:-

In the said notification, –

  • in the Table, after serial number 6 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely: –
(1)(2)(3)(4)
“6AServices supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 (12 of 2017).Central Government, State Government, Union territory or local authorityAny  person registered under the Central Goods and Services Tax Act, 2017 read with clause (v) of section 20 of Integrated Goods and Services Tax Act, 2017.”;
  • in the Explanation, after clause (e), the following clause shall be inserted, namely: –

‘(f) “insurance agent” shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).’.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 10/2017 – Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 685 (E), dated the 28thJune, 2017 and was last amended by notification No. 34/2017 – Integrated Tax (Rate), dated the 13th October, 2017 vide number G.S.R. 1277 (E), dated the 13th October, 2017.

Read More: Notification No. 11/2018 – Central Tax (Rate): Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)

Web Stories: Notification No. 11/2018 – Central Tax (Rate): Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)

Download Pdf: https://taxinformation.cbic.gov.in/

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