This notification amends Notification No. 02/2018–Integrated Tax dated 20.09.2018 by substituting the rate of “one per cent” with “half per cent.” The amendment has been issued in exercise of powers under the IGST Act, 2017 read with section 52 of the CGST Act, 2017, based on the recommendations of the GST Council. The revised reduced rate is effective from the date of publication of this notification in the Official Gazette. The change aims to rationalise the tax rate prescribed under the earlier notification.Issued for earlier notification?Yes — this notification amends Notification No. 02/2018–Integrated Tax dated 20.09.2018.
This notification amends Notification No. 02/2018–Integrated Tax dated 20.09.2018 by substituting the rate of “one per cent” with “half per cent.” The amendment has been issued in exercise of powers under the IGST Act, 2017 read with section 52 of the CGST Act, 2017, based on the recommendations of the GST Council. The revised reduced rate is effective from the date of publication of this notification in the Official Gazette. The change aims to rationalise the tax rate prescribed under the earlier notification.Issued for earlier notification?Yes — this notification amends Notification No. 02/2018–Integrated Tax dated 20.09.2018.
This notification amends Notification No. 01/2023–Integrated Tax by expanding the scope of supplies eligible for IGST refund. In addition to exports, it includes supplies made to SEZ Developers or SEZ units for authorised operations on payment of IGST with refund eligibility. The amendment is deemed effective from 1 October 2023, while the notification comes into force on publication. Definitions relating to SEZ entities are also clarified.Issued for earlier notification?Yes — amends Notification No. 01/2023–Integrated Tax dated 31.07.2023.
This notification amends Notification No. 01/2023–Integrated Tax by expanding the scope of supplies eligible for IGST refund. In addition to exports, it includes supplies made to SEZ Developers or SEZ units for authorised operations on payment of IGST with refund eligibility. The amendment is deemed effective from 1 October 2023, while the notification comes into force on publication. Definitions relating to SEZ entities are also clarified.Issued for earlier notification?Yes — amends Notification No. 01/2023–Integrated Tax dated 31.07.2023.
This notification specifies that all goods or services, except those listed in the notified Table (mainly tobacco, pan masala, gutkha, and certain essential oils), may be exported on payment of IGST with eligibility to claim refund of the tax paid. The notification is issued under section 16(4) of the IGST Act, 2017 on the recommendation of the GST Council. It also provides detailed explanations for tariff classification and definition of “brand name”. The provisions come into force from 1 October 2023.
This notification specifies that all goods or services, except those listed in the notified Table (mainly tobacco, pan masala, gutkha, and certain essential oils), may be exported on payment of IGST with eligibility to claim refund of the tax paid. The notification is issued under section 16(4) of the IGST Act, 2017 on the recommendation of the GST Council. It also provides detailed explanations for tariff classification and definition of “brand name”. The provisions come into force from 1 October 2023.
This notification appoints 1 October 2023 as the date on which the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023 shall come into force. It is issued under section 1(2) of the said Amendment Act. The notification provides statutory commencement of legislative changes approved by Parliament.
This notification appoints 1 October 2023 as the date on which the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023 shall come into force. It is issued under section 1(2) of the said Amendment Act. The notification provides statutory commencement of legislative changes approved by Parliament.
This notification declares the supply of online money gaming as goods on which integrated tax shall be levied and collected under section 5(1) of the IGST Act, 2017. It clarifies that the proviso relating to import of goods under section 5(1) shall not apply to such supplies. The notification is issued on the recommendation of the GST Council and takes effect from 1 October 2023.
This notification declares the supply of online money gaming as goods on which integrated tax shall be levied and collected under section 5(1) of the IGST Act, 2017. It clarifies that the proviso relating to import of goods under section 5(1) shall not apply to such supplies. The notification is issued on the recommendation of the GST Council and takes effect from 1 October 2023.
This notification authorises the Principal Commissioner of Central Tax, Bengaluru West and officers subordinate to him to grant GST registration to persons located in non-taxable territory supplying online money gaming services to recipients in India. It is issued under sections 14 and 14A of the IGST Act read with CGST Rules. The notification also adopts the statutory definition of “online money gaming”.
This notification authorises the Principal Commissioner of Central Tax, Bengaluru West and officers subordinate to him to grant GST registration to persons located in non-taxable territory supplying online money gaming services to recipients in India. It is issued under sections 14 and 14A of the IGST Act read with CGST Rules. The notification also adopts the statutory definition of “online money gaming”.
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 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. 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.
