Integrated Tax (Rate) Notifications

IGST exemption to SEZs on import of Services by a unit/developer in an SEZ

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

Central Government hereby exempts services imported by a unit or a developer in the Special Economic Zone for authorized operations, from the whole of the integrated tax leviable thereon under section 5 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017)....

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Rescinding N/No. 15/2017-Integrated Tax (Rate) dated 30.06.2017

Notification No. 17/2017-Integrated Tax (Rate) (05/07/2017)

Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds, except as respects things done or omitted to be done before such rescission, the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 15/2017- Integrated Tax (Rate), dated the 30th June, ...

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Integrated Tax rate on fertilisers reduced from 12 to 5%

Notification No. 16/2017-Integrated Tax (Rate) (30/06/2017)

Integrated Tax rate on fertilisers been reduced from 12% to 5% which includes Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers, Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers...

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Exemption from Integrated Tax to SEZ

Notification No. 15/2017-Integrated Tax (Rate) (30/06/2017)

Government exempts all goods or services or both imported by a unit or a developer in the Special Economic Zone, from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) for authorised operations....

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e-commerce operator to pay IGST on certain inter-State supply of Services

Notification No. 14/2017-Integrated Tax (Rate) (28/06/2017)

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

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IGST: Specialised agencies entitled to claim tax refund

Notification No. 13/2017-Integrated Tax (Rate) (28/06/2017)

Specialised agencies entitled to claim a refund of taxes paid on notified supplies of goods or services or both received by them under IGST Act...

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Supplies not eligible for refund of unutilized ITC under IGST Act

Notification No. 12/2017-Integrated Tax (Rate) (28/06/2017)

Central Government, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed under clause (xiii) of section 20 of the said Integrated Goods and Services Tax Act, read with sub-section (3) of section 54 of the said Central Goods And Services Tax Act, in case of supply of services ...

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IGST: Supplies which shall not be treated as supply of goods or services

Notification No. 11/2017-Integrated Tax (Rate) (28/06/2017)

Central Government, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, namely:-...

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IGST: Services under reverse charge mechanism

Notification No. 10/2017- Integrated Tax (Rate) (28/06/2017)

To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act...

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Exemptions on supply of services under IGST Act

Notification No. 9/2017-Integrated Tax (Rate) (28/06/2017)

Govt hereby exempts the inter-State supply of services of description as specified in column (3) of the Table below from so much of the Integrated Tax leviable thereon under sub-section (1) of section 5 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said...

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