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Amended upto (Year) ⇨  
IGST ACT, 2017
[Amended upto 2023]

CHAPTER IX  -  MISCELLANEOUS
References:

For conditions and safeguards for furnishing a letter of undertaking in place of a bond by a registered person who intends to supply goods or services for expots without payment of integrated tax see Notification No. 37/2017 Central Tax dated 4 Oct, 2017
For notified rate of interest on delayed payment of tax see Notification No. 6/2017 Integrated Tax dated 28 Jun, 2017
For notification of job workers engaged in making inter-state supply of services to a registered persons as the category of persons exempted from obtaining registration see Notification No. 7/2017 Integrated Tax dated 14 Sep, 2017
For persons making inter-state suppliers of taxable services and having an aggregate turnover to be computed on all India basis exempted from obtaining registration see Notification No. 10/2017 Integrated Tax dated 13 Oct, 2017
For every electronic commerce operator not being an agent shall collect an amount calculated at a rate of one per cent of net value of inter-state taxable supplies made through it by other suppliers where consideration with respect to such supplies is to be collected by said operator see Notification No. 02/2018 Integrated Tax dated 20 Sep, 2018
For persons exempted from obtaining registration see Notification No. 3/2018 Integrated Tax dated 22 Oct, 2018
For notified goods in respect of which no refund of unutilized input tax credit shall be allowed where rate of tax on input is higher than rate of tax on output supplies see Notification No. 5/2017 Integrated Tax (Rate) dated 28 Jun, 2017
For refund of 50% of IGST on supplies of goods to (CSD) under Ministry of Defence see Notification No. 6/2017 Integrated Tax (Rate) dated 28 Jun, 2017
For supplies which shall be treated neither as supply of goods nor supply of service see Notification No. 11/2017 Integrated Tax (Rate) dated 28 Jun, 2017
For no refund of unutilized input tax credit under section 54(3) of CGST Act in case of supply of services specified in sub-item (b) of item 5 of schedule 2 of the CGST Act see Notification No. 12/2017 Integrated Tax (Rate) dated 28 Jun, 2017
For notified specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them see Notification No. 13/2017 Integrated Tax (Rate) dated 28 Jun, 2017
For builders time of accrual of tax liability in case of TDR see Notification No. 04/2018 Integrated Tax (Rate) dated 25 Jan, 2018
For notified classes of registered persons in whose case liability shall arise on specified date see Notification No. 6/2019 Integrated Tax (Rate) dated 29 Mar, 2019
For refund of applicable integrated tax on credit outlets established in the departure area of international airport beyond immigration counters making tax free supply of goods to an outgoing international tourist see Notification No. 10/2019 Integrated Tax (Rate) dated 29 Jun, 2019
For notified supplies which shall be treated neither as a supply of goods nor a supply of services see Notification No. 24/2019 Integrated Tax (Rate) dated 30 Sep, 2019
For conditions and safeguards for furnishing to supply goods or services for export without payment of integrated tax see Circular No. 8/8/2017-GST Central Tax dated 4 Oct, 2017
See