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Summary of Notifications under IGST Act (RATE) till date

Notifications under IGST Act (RATE) till date

 

S.No. Date Of Notification Effective Date Notification No. Subject Summary
1 28-Jun-17 1-Jul-17 1 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. IGST Rates for Schedule I notified.
2 28-Jun-17 1-Jul-17 2 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. IGST Rates for Schedule I notified.
3 28-Jun-17 1-Jul-17 3 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. 5% rate notified related to petroleum products.
4 28-Jun-17 1-Jul-17 4 Reverse charge on certain specified supplies of goods under section 5 (3) Cashew nuts, not shelled or peeled, Bidi wrapper leaves (tendu), Tobacco leaves, Silk yarn and Supply of lottery are notified supply of goods under reverse charge.
5 28-Jun-17 1-Jul-17 5 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed Woven fabrics and Railways are supply of goods on which no refund of unutilised input tax credit shall be allowed.
6 28-Jun-17 1-Jul-17 6 Notification prescribing refund of 50% of IGST on supplies to CSD under section 20 Refund of 50% of integrated tax paid by it on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD.
7 28-Jun-17 1-Jul-17 7 Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1) Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1)
8 28-Jun-17 1-Jul-17 8 To notify the rates for supply of services under IGST Act To notify the rates for supply of services under IGST Act
9 28-Jun-17 1-Jul-17 9 To notify the exemptions on supply of services under IGST Act To notify the exemptions on supply of services under IGST Act
10 28-Jun-17 1-Jul-17 10 To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act Notifies the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act
11 28-Jun-17 1-Jul-17 11 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act Notifies the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act
12 28-Jun-17 1-Jul-17 12 To notify the supplies not eligible for refund of unutilized ITC under IGST Act Notifies that in case of the supply of services specified in sub-item(b) of Item 5 of Schedule II of CGST Act no refund of unutilized ITC shall be allowed under IGST Act
13 28-Jun-17 1-Jul-17 13 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 Notifies 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
14 28-Jun-17 1-Jul-17 14 To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator Notifies the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
15 30-Jun-17 1-Jul-17 15 Notification for Exemption from Integrated Tax to SEZ Exemption on 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.
16 30-Jun-17 1-Jul-17 16 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% 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%
17 5-Jul-17 5-Jul-17 17 Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017 Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017
18 5-Jul-17 5-Jul-17 18 IGST exemption to SEZs on import of Services by a unit/developer in an SEZ Exemption on services imported by a unit or a developer in the Special Economic Zone for authorised operations, from the whole of the integrated tax
19 18-Aug-17 18-Aug-17 19 Seeks to reduce IGST rate on specified parts of tractors from 28% to 18 % Notifies reduction in IGST rate on specified parts of tractors from 28% to 18 %
20 22-Aug-17 22-Aug-17 20 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 motor cab service providers to avail full ITC & discharge IGST @ 12% Amended 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 motor cab service providers to avail full ITC & discharge IGST @ 12%
21 22-Aug-17 22-Aug-17 21 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. Exemption to services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17 World Cup 2017 to be hosted in India. Also to substitute “Restructured Weather Based Crop Insurance Scheme( RWCIS)” & “Pradhan Mantri Fasal Bima Yojana(PMFBY )” for “Modified National Agricultural Insurance Scheme( MNAIS)” & “National Agricultural Insurance Scheme(NAIS)” and inserted explanation for LLP.
22 22-Aug-17 22-Aug-17 22 Seeks to amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP. Amended notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
23 22-Aug-17 22-Aug-17 23 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. Amended Notification No. 14/2017-IT(R) to make Electronic Commerce Operator responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
24 21-Sep-17 21-Sep-17 24 Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services. Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017 shall be taxable at 12%.
25 21-Sep-17 21-Sep-17 25 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. Exemption on Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.
26 21-Sep-17 21-Sep-17 26 Exempt certain supplies to NPCIL Exemption to inter-state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 from whole of tax.
27 22-Sep-17 22-Sep-17 27 Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. Seeks to amend notification no. 1/2017- integrated tax (rate) dated 28.06.2017 to give effect to GST council decisions regarding GST rates.
28 22-Sep-17 22-Sep-17 28 Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions. Amendment to exemptions on supply of goods under CGST Act
29 22-Sep-17 22-Sep-17 29 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. Supplies relating to Corduroy Fabrics will not be allowed refund of excess ITC, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies).
30 22-Sep-17 22-Sep-17 30 seeks to exempt Skimmed milk powder, or concentrated milk Exempted Skimmed milk powder, or concentrated milk When supplied to a distinct person as per sub – section (4) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), for use in production of milk [for distribution through dairy cooperatives] and not for further supply of skimmed milk powder, or concentrated milk as such.
31 29-Sep-17 29-Sep-17 31 Exempting supply of services associated with transit cargo to Nepal and Bhutan. Exempting supply of services associated with transit cargo to Nepal and Bhutan.
32 13-Oct-17 13-Oct-17 32 Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2018. Exemption from payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2018.
33 13-Oct-17 13-Oct-17 33 Seeks to amend notification No. 9/2017-IT(R) . Amended the exemptions on supply of services under IGST Act
34 13-Oct-17 13-Oct-17 34 Seeks to amend notification No. 10/2017-IT(R) regarding services provided by Overseeing Committee members to RBI under RCM. Supply of services by the members of Overseeing Committee to Reserve Bank of India is under reverse charge mechanism.
35 13-Oct-17 13-Oct-17 35 Seeks to amend notification No. 1/2017-Integrated Tax (Rate). Amended the IGST Rates for Schedule I.
36 13-Oct-17 13-Oct-17 36 Seeks to amend notification No. 2/2017-Integrated Tax (Rate). Amended the IGST Rates for Schedule I.
37 13-Oct-17 13-Oct-17 37 Seeks to amend notification No. 4/2017-Integrated Tax (Rate). Supply of Used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Central Government, State Government, Union territory or a local authority to Any registered person is under reverse charge mechanism.
38 13-Oct-17 13-Oct-17 38 Seeks to prescribe Integrated Tax rate on the leasing of motor vehicles Prescribes Integrated Tax rate on the leasing of motor vehicles
39 13-Oct-17 13-Oct-17 39 Seeks to amend notification No. 8/2017-Integrated Tax (Rate). Amended the rates for supply of services under IGST Act
40 18-Oct-17 18-Oct-17 40 Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. Notifies the rate of the integrated tax of 5 per cent on inter-State supplies of goods of Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government subject to specified condition.
41 23-Oct-17 23-Oct-17 41 Seeks to prescribe Integrated Tax rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. Notifies Tax rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions
42 27-Oct-17 27-Oct-17 42 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 Supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees is exem