Notifications: Integrated Tax

CBIC notifies place of supply of R&D services related to pharmaceutical sector

Notification No. 04/2019- Integrated Tax (30/09/2019)

CBIC notifies the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019 vide Notification No. 04/2019- Integrated Tax Dated 30th September, 2019. The place of supply of R&D services relating to the pharmaceutical sect...

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IGST Registration provision amended to align Special Category States

Notification No. 03/2019–Integrated Tax [G.S.R. 69(E)] (29/01/2019)

Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts vide Notification No. 03/2019 – Integrated Tax dated 29th January, 2019. Provided that the aggregate value of such ...

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GST Registration of Jewellery, goldsmiths & silversmiths- Reg.

Notification No. 02/2019–Integrated Tax [G.S.R. 68(E)] (29/01/2019)

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. Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)  were mentioned in Serial No. 151 of Annexure to Rule 138 but after amendment in Rules same are mentioned in...

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IGST (Amendment) Act, 2018 applicable from 1st February, 2019

Notification No. 01/2019–Integrated Tax [G.S.R. 67(E)] (29/01/2019)

CBIC notifies applicability of IGST (Amendment) Act, 2018 with effect from 1st day of February, 2019 vide  Notification No. 01/2019 – Integrated Tax Dated 29th January, 2019. Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] Notification No. 01/2019 – Integrated Tax New Del...

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IGST Rules to determine place of supply in case of inter-State supply

Notification No. 04/2018–Integrated Tax (31/12/2018)

Seeks to amend the IGST Rules, 2017 vide GST (Amendment), Rules, 2018 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017 vide Notification No. 04/2018–Integrated Tax dated 31st December, 2018. Rules 3(h) of IGST […...

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Reg. GST Registration Exemption to Handicraft Dealers on Inter-State Supply

Notification No. 3/2018–Integrated Tax [G.S.R. 1052(E)] (22/10/2018)

IGST Notification No. 3/2018 – Integrated Tax dated 22.10.20187 to Supersede Notification No.8/2017 – Integrated Tax, Dated 14.09.2017 Relating to Exemption of Registration by Handicraft Dealers on Inter-State Supply. Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification...

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IGST: TCS Rate on intra-State taxable supplies by e-commerce operator

Notification No. 02/2018-Integrated Tax (20/09/2018)

Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 02/2018 — Integrated Tax New Delhi, the 20th September, 2018 G.S.R....

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Cross-empowerment of State tax officers for processing and grant of refund allowed

Notification No. 1/2018 – Integrated Tax [G.S.R.60(E)] (23/01/2018)

Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund vide Notification No. 1/2018 – Integrated Tax...

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Apportionment of IGST with respect to advertisement services

Notification No. 12/2017 – Integrated Tax [G.S.R. 1424(E)] (15/11/2017)

The proportion of value attributable to different States or Union territories, in the case of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority. under sub section (14) of section 12 of the Integrated Goods and Services Tax Act, 2017, in the absence of any contract between...

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IGST: Cross-empowerment of State Tax officers for processing & grant of refund

Notification No. 11/2017–Integrated Tax [G.S.R. 1261(E)] (13/10/2017)

Central Government hereby specifies that the officers appointed under the respective State Goods and Services Tax Act, 2017 or UTGST, 2017 who are authorized to be the proper officers for the purposes of section 54 or section 55 of the said Acts...

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