NOTIFICATION NO 03/2021- Integrated Tax,dt. 02-06-2021 Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 03/2021- Integrated Tax

New Delhi, the 2nd June, 2021

G.S.R……(E).- In exercise of the powers conferred by sub-section (13) of section 13 of the Integrated Goods andServices Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in order toprevent double taxation or non-taxation of the supply of a service, or for the uniform application of rules, on therecommendations of the Council, hereby makes the following further amendments in the notification of theGovernment of India, in the Ministry of Finance (Department of Revenue), No.4/2019- Integrated Tax, dated the30th September, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 748 (E), dated the 30th September, 2019, namely:-

In the said notification, in Table A, after serial number (2) and the entries relating thereto, the following serial
number and entry shall be inserted, namely: –

MOR…….https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-3-2021-igst-english.pdf

Leave a Reply

Your email address will not be published. Required fields are marked *