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Notification No. 3/2018 Integrated Tax


15 Oct, 2020

Notification No. 06/2020 Integrated Tax


Revised guidlines for quoting HSN / SAC Codes on B2B invoices w.e.f. 01.04.2021
30 Sep, 2020

Notification No. 4/2020 Integrated Tax (Rate)


Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.
24 Jun, 2020

Notification No. 05/2020 Integrated Tax


Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
8 Apr, 2020

Notification No. 03/2020 Integrated Tax


Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
25 Mar, 2020

Notification No. 02/2020 Integrated Tax (Rate)


Seeks to amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.
25 Mar, 2020

Notification No. 03/2020 Integrated Tax (Rate)


Seeks to amend notification No. No.1/2017- Integrated Tax (Rate).
21 Feb, 2020

Notification No. 1/2020 Integrated Tax (Rate)


Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
31 Dec, 2019

Notification No. 27/2019 Integrated Tax (Rate)


To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
31 Dec, 2019

Notification No. 28/2019 Integrated Tax (Rate)


To amend notification No. 10/ 2017- Integrated Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.
30 Dec, 2019

Notification No. 26/2019 Integrated Tax (Rate)


Seeks to further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.
22 Nov, 2019

Notification No. 25/2019 Integrated Tax (Rate)


Seeks to insert explanation regarding Bus Body Building in Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017.
30 Sep, 2019

Notification No. 14/2019 Integrated Tax (Rate)


Seeks to amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
30 Sep, 2019

Notification No. 15/2019 Integrated Tax (Rate)


Seeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.
30 Sep, 2019

Notification No. 16/2019 Integrated Tax (Rate)


Seeks to amend notification No 3/2017- Integrated Tax (Rate) dated 28.6.2017 so as to extend concessional IGST rates to specified projects under HELP/OALP, and other changes.
30 Sep, 2019

Notification No. 19/2019 Integrated Tax (Rate)


Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
30 Sep, 2019

Notification No. 20/2019 Integrated Tax (Rate)


Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
30 Sep, 2019

Notification No. 21/2019 Integrated Tax (Rate)


Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.
31 Jul, 2019

Notification No. 12/2019 Integrated Tax (Rate)


Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
31 Jul, 2019

Notification No. 13/2019 Integrated Tax (Rate)


Seeks to exempt the hiring of Electric buses by local authorities from GST.
10 May, 2019

Notification No. 9/2019 Integrated Tax (Rate)


To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC.
29 Mar, 2019

Notification No. 3/2019 Integrated Tax (Rate)


Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
29 Mar, 2019

Notification No. 4/2019 Integrated Tax (Rate)


Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
29 Mar, 2019

Notification No. 5/2019 Integrated Tax (Rate)


Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
29 Mar, 2019

Notification No. 8/2019 Integrated Tax (Rate)


Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
4 Feb, 2019

Notification No. 2/2019 Integrated Tax (Rate)


Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees.
29 Jan, 2019

Notification No. 2/2019 Integrated Tax


Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.
31 Dec, 2018

Notification No. 25/2018 Integrated Tax (Rate)


Seeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
31 Dec, 2018

Notification No. 26/2018 Integrated Tax (Rate)


Seeks to further amend notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
31 Dec, 2018

Notification No. 28/2018 Integrated Tax (Rate)


Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
31 Dec, 2018

Notification No. 29/2018 Integrated Tax (Rate)


Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
31 Dec, 2018

Notification No. 30/2018 Integrated Tax (Rate)


Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
31 Dec, 2018

Notification No. 31/2018 Integrated Tax (Rate)


Seeks to insert explanation in an item in notification No. 8/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
23 Oct, 2018

Notification No. 56/2018 Central Tax


Seeks to specify the categories of casual taxable persons who shall be exempted from obtaining registration under GST (Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017)
22 Oct, 2018

Notification No. 3/2018 Integrated Tax


Seeks to specify the categories of persons (making inter-state supply of specified goods) who shall be exempted from obtaining GST registration. (Supersedes Notification No.8/2017 – Integrated Tax, dated 14.09.2017)
20 Sep, 2018

Notification No. 24/2018 Integrated Tax (Rate)


Seeks to insert explanation in an entry in notification No. 9/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.
26 Jul, 2018

Notification No. 14/2018 Integrated Tax (Rate)


Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
26 Jul, 2018

Notification No. 15/2018 Integrated Tax (Rate)


Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
26 Jul, 2018

Notification No. 16/2018 Integrated Tax (Rate)


Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).
26 Jul, 2018

Notification No. 17/2018 Integrated Tax (Rate)


Seeks to amend notification No. 11/2017- Integrated Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.
26 Jul, 2018

Notification No. 18/2018 Integrated Tax (Rate)


Seeks to insert explanation in an item in notification No. 8/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.
26 Jul, 2018

Notification No. 19/2018 Integrated Tax (Rate)


Seeks to amend Notification 01/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
26 Jul, 2018

Notification No. 20/2018 Integrated Tax (Rate)


Seeks to amend Notification 02/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
26 Jul, 2018

Notification No. 21/2018 Integrated Tax (Rate)


Seeks to amend Notification 05/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
28 May, 2018

Notification No. 12/2018 Integrated Tax (Rate)


Seeks to amend notification No. 04/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM).
25 Jan, 2018

Notification No. 01/2018 Integrated Tax (Rate)


Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
25 Jan, 2018

Notification No. 02/2018 Integrated Tax (Rate)


Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
25 Jan, 2018

Notification No. 03/2018 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).
25 Jan, 2018

Notification No. 07/2018 Integrated Tax (Rate)


seeks to amend Notification No.1/2017-IGST (Rate).
25 Jan, 2018

Notification No. 08/2018 Integrated Tax (Rate)


seeks to amend Notification No.2/2017-IGST (Rate)
25 Jan, 2018

Notification No. 09/2018 Integrated Tax (Rate)


seeks to amend Notification No.1/2017-IGST (Rate)
23 Jan, 2018

Notification No. 09/2018 Central Tax


Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website
14 Nov, 2017

Notification No. 43/2017 Integrated Tax (Rate)


seeks to amend notification no. 1/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates
14 Nov, 2017

Notification No. 44/2017 Integrated Tax (Rate)


seeks to amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
14 Nov, 2017

Notification No. 45/2017 Integrated Tax (Rate)


seeks to amend notification no. 4/2017- Integratedtax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
14 Nov, 2017

Notification No. 46/2017 Integrated Tax (Rate)


seeks to amend notification no. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
14 Nov, 2017

Notification No. 48/2017 Integrated Tax (Rate)


Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
14 Nov, 2017

Notification No. 49/2017 Integrated Tax (Rate)


Seeks to amend notification No. 9/2017-IT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 12A & 12B.
14 Nov, 2017

Notification No. 50/2017 Integrated Tax (Rate)


Seeks to amend notification No. 30/2017-Integrated Tax (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co-operatives to the companies that are registered under the Companies Act, 2013 also.
27 Oct, 2017

Notification No. 42/2017 Integrated Tax (Rate)


Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt IGST on inter-state supply of services to Nepal and Bhutan against payment in INR.
13 Oct, 2017

Notification No. 38/2017 Central Tax


Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”
13 Oct, 2017

Notification No. 9/2017 Integrated Tax


Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”
13 Oct, 2017

Notification No. 33/2017 Integrated Tax (Rate)


Seeks to amend notification No. 9/2017-IT(R) .
13 Oct, 2017

Notification No. 34/2017 Integrated Tax (Rate)


Seeks to amend notification No. 10/2017-IT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
13 Oct, 2017

Notification No. 35/2017 Integrated Tax (Rate)


Seeks to amend notification No. 1/2017-Integrated Tax (Rate).
13 Oct, 2017

Notification No. 36/2017 Integrated Tax (Rate)


Seeks to amend notification No. 2/2017-Integrated Tax (Rate).
13 Oct, 2017

Notification No. 37/2017 Integrated Tax (Rate)


Seeks to amend notification No. 4/2017-Integrated Tax (Rate).
13 Oct, 2017

Notification No. 38/2017 Integrated Tax (Rate)


Seeks to prescribe Integrated Tax rate on the leasing of motor vehicles.
13 Oct, 2017

Notification No. 39/2017 Integrated Tax (Rate)


Seeks to amend notification No. 8/2017-Integrated Tax (Rate).
29 Sep, 2017

Notification No. 31/2017 Integrated Tax (Rate)


Exempting supply of services associated with transit cargo to Nepal and Bhutan.
22 Sep, 2017

Notification No. 30/2017 Integrated Tax (Rate)


Seeks to exempt Skimmed milk powder, or concentrated milk.
22 Sep, 2017

Notification No. 27/2017 Integrated Tax (Rate)


Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
22 Sep, 2017

Notification No. 28/2017 Integrated Tax (Rate)


Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
22 Sep, 2017

Notification No. 29/2017 Integrated Tax (Rate)


Seeks to amend notification no. 5/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.
21 Sep, 2017

Notification No. 24/2017 Integrated Tax (Rate)


Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services.
21 Sep, 2017

Notification No. 25/2017 Integrated Tax (Rate)


Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.
21 Sep, 2017

Notification No. 26/2017 Integrated Tax (Rate)


Exempt certain supplies to NPCIL (Nuclear Power Corporation of India Ltd).
15 Sep, 2017

Notification No. 32/2017 Central Tax


Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.
14 Sep, 2017

Notification No. 7/2017 Integrated Tax


Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration
14 Sep, 2017

Notification No. 8/2017 Integrated Tax


Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration.
22 Aug, 2017

Notification No. 20/2017 Integrated Tax (Rate)


Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12%
22 Aug, 2017

Notification No. 21/2017 Integrated Tax (Rate)


Seeks to amend notification No. 09/2017-IT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
22 Aug, 2017

Notification No. 22/2017 Integrated Tax (Rate)


Seeks to amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
22 Aug, 2017

Notification No. 23/2017 Integrated Tax (Rate)


Seeks to amend notification No. 14/2017-IT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
18 Aug, 2017

Notification No. 19/2017 Integrated Tax (Rate)


Seeks to reduce IGST rate on specified parts of tractors from 28% to 18 %.
26 Jul, 2017

Circular No. 1/1/2017 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.
5 Jul, 2017

Notification No. 8/2017 Corrigendum Integrated Tax (Rate)


2nd Corrigendum to Notification No.8/2017 Dt. 28/06/2017
5 Jul, 2017

Notification No. 17/2017 Integrated Tax (Rate)


Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017
5 Jul, 2017

Notification No. 18/2017 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
30 Jun, 2017

Notification No. 1/2017 Corrigendum Integrated Tax (Rate)


Corrigendum to Notification No.1/2017 dt. 28/06/2017
30 Jun, 2017

Notification No. 4/2017 Corrigendum Integrated Tax (Rate)


Corrigendum to Notification no.4/2017 Dt. 28/06/2017
30 Jun, 2017

Notification No. 8/2017 Corrigendum Integrated Tax (Rate)


Corrigendum to Notification No.8/2017 Dt. 28/06/2017
30 Jun, 2017

Notification No. 15/2017 Integrated Tax (Rate)


Notification for Exemption from Integrated Tax to SEZ
30 Jun, 2017

Notification No. 16/2017 Integrated Tax (Rate)


Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
28 Jun, 2017

Notification No. 3/2017 Integrated Tax


Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017
28 Jun, 2017

Notification No. 5/2017 Integrated Tax


Seeks to notify the number of HSN digits required on tax invoice
28 Jun, 2017

Notification No. 6/2017 Integrated Tax


Seeks to prescribe rate of interest under IGST Act 2017 and CGST Act, 2017
28 Jun, 2017

Notification No. 1/2017 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.
28 Jun, 2017

Notification No. 2/2017 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.
28 Jun, 2017

Notification No. 3/2017 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.
28 Jun, 2017

Notification No. 4/2017 Integrated Tax (Rate)


Reverse charge on certain specified supplies of goods under section 5 (3)
28 Jun, 2017

Notification No. 5/2017 Integrated Tax (Rate)


Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed
28 Jun, 2017

Notification No. 6/2017 Integrated Tax (Rate)


Notification prescribing refund of 50% of IGST on supplies to CSD under section 20
28 Jun, 2017

Notification No. 7/2017 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)
28 Jun, 2017

Notification No. 8/2017 Integrated Tax (Rate)


To notify the rates for supply of services under IGST Act
28 Jun, 2017

Notification No. 9/2017 Integrated Tax (Rate)


To notify the exemptions on supply of services under IGST Act
28 Jun, 2017

Notification No. 10/2017 Integrated Tax (Rate)


To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act
28 Jun, 2017

Notification No. 11/2017 Integrated Tax (Rate)


To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act
28 Jun, 2017

Notification No. 12/2017 Integrated Tax (Rate)


To notify the supplies not eligible for refund of unutilized ITC under IGST Act
28 Jun, 2017

Notification No. 13/2017 Integrated Tax (Rate)


To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act
28 Jun, 2017

Notification No. 14/2017 Integrated Tax (Rate)


To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
19 Jun, 2017

Notification No. 4/2017 Central Tax


Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal
19 Jun, 2017

Notification No. 1/2017 Integrated Tax


Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017
19 Jun, 2017

Notification No. 2/2017 Integrated Tax


Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient.
12 Apr, 2017

Act


IGST Act, 2017 (Integrated Goods and Services Act, 2017)