This notification amends Notification No. 04/2019–Integrated Tax by inserting a new entry to specify the place of supply for maintenance, repair or overhaul (MRO) services of ships and other vessels. It provides that the place of supply shall be the location of the recipient of service when such services are supplied for business purposes. The amendment aims to prevent double taxation or non-taxation and ensure uniform application of GST provisions. The notification takes effect from 2 June 2021.Issued for earlier notification?Yes — amends Notification No. 04/2019–Integrated Tax dated 30.09.2019.
This notification amends Notification No. 04/2019–Integrated Tax by inserting a new entry to specify the place of supply for maintenance, repair or overhaul (MRO) services of ships and other vessels. It provides that the place of supply shall be the location of the recipient of service when such services are supplied for business purposes. The amendment aims to prevent double taxation or non-taxation and ensure uniform application of GST provisions. The notification takes effect from 2 June 2021.Issued for earlier notification?Yes — amends Notification No. 04/2019–Integrated Tax dated 30.09.2019.
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by substituting the tariff heading “9503” against Serial No. 259A in Schedule I (5%), thereby correcting the classification of toys. It also inserts Diethylcarbamazine in List 1 of Schedule I, granting concessional IGST rate to the specified medicine. The amendments are corrective and aimed at ensuring accurate classification and concessional treatment.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by substituting the tariff heading “9503” against Serial No. 259A in Schedule I (5%), thereby correcting the classification of toys. It also inserts Diethylcarbamazine in List 1 of Schedule I, granting concessional IGST rate to the specified medicine. The amendments are corrective and aimed at ensuring accurate classification and concessional treatment.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by clarifying that a landowner-promoter is eligible to utilise input tax credit charged by the developer-promoter for payment of tax on apartments supplied by the landowner in a real estate project. It also inserts a new concessional rate entry of 5% for maintenance, repair or overhaul services in respect of ships and other vessels, their engines and components. The amendment provides clarity and sector-specific relief.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by clarifying that a landowner-promoter is eligible to utilise input tax credit charged by the developer-promoter for payment of tax on apartments supplied by the landowner in a real estate project. It also inserts a new concessional rate entry of 5% for maintenance, repair or overhaul services in respect of ships and other vessels, their engines and components. The amendment provides clarity and sector-specific relief.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 06/2019–Integrated Tax (Rate) by revising the language relating to the time of supply and liability to pay tax in respect of development rights, long-term lease and Floor Space Index (FSI). It provides that tax liability shall arise in the tax period not later than the period in which completion certificate is issued or first occupation occurs, whichever is earlier. The amendment removes ambiguity and aligns tax liability with statutory timelines.Issued for earlier notification?Yes — it amends Notification No. 06/2019–Integrated Tax (Rate).
This notification amends Notification No. 06/2019–Integrated Tax (Rate) by revising the language relating to the time of supply and liability to pay tax in respect of development rights, long-term lease and Floor Space Index (FSI). It provides that tax liability shall arise in the tax period not later than the period in which completion certificate is issued or first occupation occurs, whichever is earlier. The amendment removes ambiguity and aligns tax liability with statutory timelines.Issued for earlier notification?Yes — it amends Notification No. 06/2019–Integrated Tax (Rate).
This notification further amends Notification No. 06/2017–Integrated Tax to extend the concessional and nil interest relief to the tax period of May 2021, in addition to March and April 2021. It also substitutes certain phrases to clarify applicability of interest to persons liable to pay tax but failing to do so. Revised slabs of interest based on turnover and month/quarter are prescribed. The notification is deemed to have come into force from 18 May 2021.Issued for earlier notification?Yes — amends Notification No. 06/2017–Integrated Tax dated 28.06.2017.
This notification further amends Notification No. 06/2017–Integrated Tax to extend the concessional and nil interest relief to the tax period of May 2021, in addition to March and April 2021. It also substitutes certain phrases to clarify applicability of interest to persons liable to pay tax but failing to do so. Revised slabs of interest based on turnover and month/quarter are prescribed. The notification is deemed to have come into force from 18 May 2021.Issued for earlier notification?Yes — amends Notification No. 06/2017–Integrated Tax dated 28.06.2017.
This notification amends Notification No. 06/2017–Integrated Tax to reduce the rate of interest payable on delayed payment of tax for returns relating to March 2021 and April 2021. Differential interest rates are prescribed based on turnover and type of return, including nil interest for an initial period for small taxpayers. The relief applies to monthly as well as quarterly filers under section 39 of the CGST Act. The amendment is deemed effective from 18 April 2021.Issued for earlier notification?Yes — amends Notification No. 06/2017–Integrated Tax dated 28.06.2017.
This notification amends Notification No. 06/2017–Integrated Tax to reduce the rate of interest payable on delayed payment of tax for returns relating to March 2021 and April 2021. Differential interest rates are prescribed based on turnover and type of return, including nil interest for an initial period for small taxpayers. The relief applies to monthly as well as quarterly filers under section 39 of the CGST Act. The amendment is deemed effective from 18 April 2021.Issued for earlier notification?Yes — amends Notification No. 06/2017–Integrated Tax dated 28.06.2017.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting a new entry exempting satellite launch services supplied by Indian Space Research Organisation (ISRO), Antrix Corporation Limited, or New Space India Limited. The exemption supports India’s space programme and promotes commercial satellite launch activities.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting a new entry exempting satellite launch services supplied by Indian Space Research Organisation (ISRO), Antrix Corporation Limited, or New Space India Limited. The exemption supports India’s space programme and promotes commercial satellite launch activities.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 05/2017–Integrated Tax to prescribe mandatory HSN code reporting on tax invoices. Registered persons with aggregate turnover up to ₹5 crore are required to mention 4-digit HSN codes, while those exceeding ₹5 crore must mention 6-digit HSN codes. An exemption is provided for small taxpayers for supplies made to unregistered persons. The amendment takes effect from 1 April 2021.Issued for earlier notification?Yes — amends Notification No. 05/2017–Integrated Tax dated 28.06.2017.
This notification amends Notification No. 05/2017–Integrated Tax to prescribe mandatory HSN code reporting on tax invoices. Registered persons with aggregate turnover up to ₹5 crore are required to mention 4-digit HSN codes, while those exceeding ₹5 crore must mention 6-digit HSN codes. An exemption is provided for small taxpayers for supplies made to unregistered persons. The amendment takes effect from 1 April 2021.Issued for earlier notification?Yes — amends Notification No. 05/2017–Integrated Tax dated 28.06.2017.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by extending the validity period of exemption for services covered under Serial Nos. 20A and 20B from the year 2020 to the year 2021. The extension continues IGST exemption on specified international and cross-border services in public interest.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by extending the validity period of exemption for services covered under Serial Nos. 20A and 20B from the year 2020 to the year 2021. The extension continues IGST exemption on specified international and cross-border services in public interest.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification appoints 30 June 2020 as the date on which section 134 of the Finance Act, 2020 comes into force. The said section makes amendments to the Integrated Goods and Services Tax Act, 2017. The notification is issued under section 1(2) of the Finance Act, 2020 to bring the legislative amendment into effect.
This notification appoints 30 June 2020 as the date on which section 134 of the Finance Act, 2020 comes into force. The said section makes amendments to the Integrated Goods and Services Tax Act, 2017. The notification is issued under section 1(2) of the Finance Act, 2020 to bring the legislative amendment into effect.
