NOTIFICATION NO- 02/2020-Integrated Tax,dt. 26-02-2020 Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 02/2020- Integrated Tax

New Delhi, the 26th March, 2020

G.S.R……(E).- In exercise of the powers conferred by sub-section (13) of section 13 ofthe Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, onbeing satisfied that it is necessary in order to prevent double taxation or non-taxation of thesupply of a service, or for the uniform application of rules, on the recommendations of theCouncil, hereby makes the following amendments in the notification of the Government of
India, in the Ministry of Finance (Department of Revenue), No.4/2019- Integrated Tax, datedthe 30th September, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i), vide number G.S.R. 748

(E), dated the 30th September, 2019, namely:-In the said notification, in Table A, after serial number (1) and the entries relating thereto, thefollowing serial number and entry shall be inserted, namely:

MORE…..https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-2-2020-igst-english.pdf

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