^TM
TaxReply India Private Limited

8130462634
(Send message for GST updates on whatsapp)

GST Library

GST Notifications / Circulars

GST Act / Rules

GST Rates

GST Set-off Calculator

GST Forms

Full Site Search

Classification (Chapter Wise)

Classification (Search Tool)

E-way Bill

Finance Bill

Notifications, Circular, Order & Press Releases related to Section - 5 of IGST Act

Related Notifications / Circulars / Order etc.

S.No.	Category, No. & Dated	Subject / Title	History / More details	Add to Favorites
1	Notification No. 03/2023 dated 29-09-2023 - Integrated Tax	Seeks to notify the supply of online money gaming as the supply of goods on import of which, integrated tax shall be levied and collected under sub-section (1) of section 5 of the Integrated Goods and Services Tax Act,2017	Read more	Add to favorites.
2	Notification No. 02/2023 dated 29-09-2023 - Integrated Tax	Seeks to notify the effective date for provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023	Read more	Add to favorites.
3	Act No. - dated 18-08-2023 - Integrated Tax	IGST (Amendment) Act, 2023	Read more	Add to favorites.
4	Notification No. 02/2022 dated 31-03-2022 - Integrated Tax (Rate)	Seeks to bring special composition scheme for bricks & tiles to be taxed at 6% GST without ITC.	Read more	Add to favorites.
5	Notification No. 12/2021 dated 30-09-2021 - Integrated Tax (Rate)	Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021.	Read more	Add to favorites.
6	Notification No. 05/2021 dated 14-06-2021 - Integrated Tax (Rate)	Reduction in GST Rates for Covid relief goods such as oxygen, remdesvir, testing kits, sanitizer, oximeter, ventilators, ambulance, BiPAP machine etc. as recommended by 44th GST Council Meeting.	Read more	Add to favorites.
7	Order No. 05/2021 dated 31-05-2021 - Custom	Seeks to extend ad hoc exemption from whole of IGST from 30th June 2021 to 31st Aug 2021 on import of specified COVID relief goods free of cost, for free distribution in India. Eligible goods are specified in appendix to this order.	Read more	Add to favorites.
8	Notification No. 32/2021 dated 31-05-2021 - Custom	Seeks to exempt whole IGST on imports of specified COVID-19 relief material subject to specified conditions, up to 31st August, 2021. Eligible goods are specified in appendix to this notification. Why separate notification issued? As per recent judgement of Delhi High Court and recommendation of GST Council, IGST exemption has now been extended to paid imports of COVID material in addition to free import of goods.	Read more	Add to favorites.
9	FAQ No. - dated 07-05-2021 - Custom	FAQ on Ad hoc Exemption Order No. 4/2021-Customs dated 3 May, 2021 exempting IGST on imports of specified COVID-19 relief material.	Read more	Add to favorites.
10	Order No. 04/2021 dated 03-05-2021 - Custom	Ad hoc Exemption from whole of IGST on import of specified COVID relief goods free of cost, for free distribution in India. The said exemption is applicable upto 30th June 2021. Eligible goods are specified in appendix to this order.	Read more	Add to favorites.
11	Notification No. 30/2021 dated 01-05-2021 - Custom	Seeks to reduce IGST on import of Oxygen Concentrators (for personal use) from 28% to 12% till 30th June 2021.	Read more	Add to favorites.
12	Notification No. 18/2019 dated 30-09-2019 - Integrated Tax (Rate)	Seeks to exempt supply of goods for specified projects under FAO.	Read more	Add to favorites.
13	Notification No. 34/2019 dated 30-09-2019 - Custom	Seeks to further amend notification No 50/2017-Customs dated 30th June, 2017 to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.	Read more	Add to favorites.
14	Notification No. 11/2019 dated 29-06-2019 - Integrated Tax (Rate)	Seeks to exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.	Read more	Add to favorites.
15	Notification No. 1/2019 dated 29-01-2019 - Integrated Tax	Seeks to bring into force the IGST (Amendment) Act, 2018.	Read more	Add to favorites.
16	Notification No. 27/2018 dated 31-12-2018 - Integrated Tax (Rate)	seeks to exempt integrated tax on supply of gold by nominated agencies to registered persons.	Read more	Add to favorites.
17	FAQ No. - dated 17-12-2018 - Other	FAQ on GSTR-9C by ICAI Indirect Tax Committee	Read more	Add to favorites.
18	Act No. 32 OF 2018 dated 29-08-2018 - Central Tax	Integrated Goods and Services Tax (Amendment) Act, 2018	Read more	Add to favorites.
19	Notification No. 23/2018 dated 06-08-2018 - Integrated Tax (Rate)	Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019. - Reverse Charge	Read more	Add to favorites.
20	Notification No. 22/2018 dated 26-07-2018 - Integrated Tax (Rate)	Seeks to prescribe concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in itâ€™s 28th meeting held on 21.07.2018	Read more	Add to favorites.
21	Notification No. 55/2018 dated 26-07-2018 - Custom	Seeks to exempt IGST calculated on the assessable value over and above the value (Pool in Price) at which Urea is sold by Department of Fertilizers to Fertilizer Marketing Entities on high sea sale basis.	Read more	Add to favorites.
22	Notification No. 13/2018 dated 29-06-2018 - Integrated Tax (Rate)	Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018.	Read more	Add to favorites.
23	Notification No. 11/2018 dated 23-03-2018 - Integrated Tax (Rate)	Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018.	Read more	Add to favorites.
24	Notification No. 06/2018 dated 25-01-2018 - Integrated Tax (Rate)	Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007	Read more	Add to favorites.
25	Circular No. 22/22/2017-GST dated 21-12-2017 - Central Tax	Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries	Read more	Add to favorites.
26	Notification No. 47/2017 dated 14-11-2017 - Integrated Tax (Rate)	seeks to provide concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions.	Read more	Add to favorites.
27	Notification No. 85/2017 dated 14-11-2017 - Custom	seeks to amend notification No. 50/2017-Customs dated 28.06.2017, so as to :exempt life saving drugs supplied free of cost; and exempt IGST on goods imported on lease.	Read more	Add to favorites.
28	Notification No. 41/2017 dated 23-10-2017 - Integrated Tax (Rate)	Seeks to prescribe Integrated Tax rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.	Read more	Add to favorites.
29	Circular No. 10/10/2017-GST dated 18-10-2017 - Central Tax	Clarification on movement of goods on approval basis	Read more	Add to favorites.
30	Notification No. 30/2017 dated 22-09-2017 - Integrated Tax (Rate)	Seeks to exempt Skimmed milk powder, or concentrated milk.	Read more	Add to favorites.
31	Notification No. 26/2017 dated 21-09-2017 - Integrated Tax (Rate)	Exempt certain supplies to NPCIL (Nuclear Power Corporation of India Ltd).	Read more	Add to favorites.
32	Circular No. 1/1/2017-Compensation Cess dated 26-07-2017 - Compensation Cess	Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports.	Read more	Add to favorites.
33	Notification No. 65/2017 dated 08-07-2017 - Custom	Seeks to amend Notification No. 50/2017-Customs dated 30.06.2017	Read more	Add to favorites.
34	Notification No. 18/2017 dated 05-07-2017 - Integrated Tax (Rate)	IGST exemption to SEZs on import of Services by a unit/developer in an SEZ. Notification 64/2017-Cus,dt. 05-07-2017. IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ	Read more	Add to favorites.
35	Notification No. 50/2017 - Corrigendum dated 03-07-2017 - Custom	Corrigendum to Notification No.50/2017 - Customs	Read more	Add to favorites.
36	Notification No. 50/2017 - Corrigendum dated 01-07-2017 - Custom	Corrigendum to Notification No.50/2017 - Customs	Read more	Add to favorites.
37	Notification No. 50/2017 dated 30-06-2017 - Custom	Seeks to supersede notification No. 12/2012- Customs dated 17.03.2012 and prescribes effective rates of customs duty and IGST for goods imported into India .	Read more	Add to favorites.
38	Notification No. 7/2017 dated 28-06-2017 - Integrated Tax (Rate)	Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1)	Read more	Add to favorites.
39	Notification No. 3/2017 dated 28-06-2017 - Integrated Tax (Rate)	Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.	Read more	Add to favorites.
40	Notification No. 2/2017 dated 28-06-2017 - Integrated Tax (Rate)	Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.	Read more	Add to favorites.
41	Notification No. 10/2017 dated 28-06-2017 - Integrated Tax (Rate)	To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act	Read more	Add to favorites.
42	Circular No. 1/1/2017 dated 26-06-2017 - Central Tax	Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder Reg	Read more	Add to favorites.

GST Library

Notifications, Circular, Order & Press Releases related to Section - 5 of IGST Act

Notification No. 03/2023 dated 29-09-2023 - Integrated Tax

Seeks to notify the supply of online money gaming as the supply of goods on import of which, integrated tax shall be levied and collected under sub-section (1) of section 5 of the Integrated Goods and Services Tax Act,2017

Notification No. 02/2023 dated 29-09-2023 - Integrated Tax

Seeks to notify the effective date for provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023

Act No. - dated 18-08-2023 - Integrated Tax

IGST (Amendment) Act, 2023

Notification No. 02/2022 dated 31-03-2022 - Integrated Tax (Rate)

Seeks to bring special composition scheme for bricks & tiles to be taxed at 6% GST without ITC.

Notification No. 12/2021 dated 30-09-2021 - Integrated Tax (Rate)

Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021.

Notification No. 05/2021 dated 14-06-2021 - Integrated Tax (Rate)

Reduction in GST Rates for Covid relief goods such as oxygen, remdesvir, testing kits, sanitizer, oximeter, ventilators, ambulance, BiPAP machine etc. as recommended by 44th GST Council Meeting.

Order No. 05/2021 dated 31-05-2021 - Custom

Seeks to extend ad hoc exemption from whole of IGST from 30th June 2021 to 31st Aug 2021 on import of specified COVID relief goods free of cost, for free distribution in India. Eligible goods are specified in appendix to this order.

Notification No. 32/2021 dated 31-05-2021 - Custom

FAQ No. - dated 07-05-2021 - Custom

FAQ on Ad hoc Exemption Order No. 4/2021-Customs dated 3 May, 2021 exempting IGST on imports of specified COVID-19 relief material.

Order No. 04/2021 dated 03-05-2021 - Custom

Ad hoc Exemption from whole of IGST on import of specified COVID relief goods free of cost, for free distribution in India. The said exemption is applicable upto 30th June 2021. Eligible goods are specified in appendix to this order.

Notification No. 30/2021 dated 01-05-2021 - Custom

Seeks to reduce IGST on import of Oxygen Concentrators (for personal use) from 28% to 12% till 30th June 2021.

Notification No. 18/2019 dated 30-09-2019 - Integrated Tax (Rate)

Seeks to exempt supply of goods for specified projects under FAO.

Notification No. 34/2019 dated 30-09-2019 - Custom

Seeks to further amend notification No 50/2017-Customs dated 30th June, 2017 to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.

Notification No. 11/2019 dated 29-06-2019 - Integrated Tax (Rate)

Seeks to exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.

Notification No. 1/2019 dated 29-01-2019 - Integrated Tax

Seeks to bring into force the IGST (Amendment) Act, 2018.

Notification No. 27/2018 dated 31-12-2018 - Integrated Tax (Rate)

seeks to exempt integrated tax on supply of gold by nominated agencies to registered persons.

FAQ No. - dated 17-12-2018 - Other

FAQ on GSTR-9C by ICAI Indirect Tax Committee

Act No. 32 OF 2018 dated 29-08-2018 - Central Tax

Integrated Goods and Services Tax (Amendment) Act, 2018

Notification No. 23/2018 dated 06-08-2018 - Integrated Tax (Rate)

Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019. - Reverse Charge

Notification No. 22/2018 dated 26-07-2018 - Integrated Tax (Rate)

Seeks to prescribe concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in itâ€™s 28th meeting held on 21.07.2018

Notification No. 55/2018 dated 26-07-2018 - Custom

Seeks to exempt IGST calculated on the assessable value over and above the value (Pool in Price) at which Urea is sold by Department of Fertilizers to Fertilizer Marketing Entities on high sea sale basis.

Notification No. 13/2018 dated 29-06-2018 - Integrated Tax (Rate)

Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018.

Notification No. 11/2018 dated 23-03-2018 - Integrated Tax (Rate)

Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018.

Notification No. 06/2018 dated 25-01-2018 - Integrated Tax (Rate)

Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007

Circular No. 22/22/2017-GST dated 21-12-2017 - Central Tax

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries

Notification No. 47/2017 dated 14-11-2017 - Integrated Tax (Rate)

seeks to provide concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions.

Notification No. 85/2017 dated 14-11-2017 - Custom

seeks to amend notification No. 50/2017-Customs dated 28.06.2017, so as to :exempt life saving drugs supplied free of cost; and exempt IGST on goods imported on lease.

Notification No. 41/2017 dated 23-10-2017 - Integrated Tax (Rate)

Seeks to prescribe Integrated Tax rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

Circular No. 10/10/2017-GST dated 18-10-2017 - Central Tax

Clarification on movement of goods on approval basis

Notification No. 30/2017 dated 22-09-2017 - Integrated Tax (Rate)

Seeks to exempt Skimmed milk powder, or concentrated milk.

Notification No. 26/2017 dated 21-09-2017 - Integrated Tax (Rate)

Exempt certain supplies to NPCIL (Nuclear Power Corporation of India Ltd).

Circular No. 1/1/2017-Compensation Cess dated 26-07-2017 - Compensation Cess

Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports.

Notification No. 65/2017 dated 08-07-2017 - Custom

Seeks to amend Notification No. 50/2017-Customs dated 30.06.2017

Notification No. 18/2017 dated 05-07-2017 - Integrated Tax (Rate)

IGST exemption to SEZs on import of Services by a unit/developer in an SEZ. Notification 64/2017-Cus,dt. 05-07-2017. IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ

Notification No. 50/2017 - Corrigendum dated 03-07-2017 - Custom

Corrigendum to Notification No.50/2017 - Customs

Notification No. 50/2017 - Corrigendum dated 01-07-2017 - Custom

Corrigendum to Notification No.50/2017 - Customs

Notification No. 50/2017 dated 30-06-2017 - Custom

Seeks to supersede notification No. 12/2012- Customs dated 17.03.2012 and prescribes effective rates of customs duty and IGST for goods imported into India .

Notification No. 7/2017 dated 28-06-2017 - Integrated Tax (Rate)

Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1)

Notification No. 3/2017 dated 28-06-2017 - Integrated Tax (Rate)

Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.

Notification No. 2/2017 dated 28-06-2017 - Integrated Tax (Rate)

Seeks to extend ad hoc exemption from whole of IGST from 30th June 2021 to 31st Aug 2021 on import of specified COVID relief goods free of cost, for free distribution in India.

Eligible goods are specified in appendix to this order.

Ad hoc Exemption from whole of IGST on import of specified COVID relief goods free of cost, for free distribution in India. The said exemption is applicable upto 30th June 2021.

Eligible goods are specified in appendix to this order.