Notificatipn No. 03/2018-Integrated Tax,dt. 22-10-2018-Seeks to supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

Notification No. 3/2018 – Integrated Tax

New Delhi, the 22nd October, 2018

G.S.R. …..(E).—In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , hereinafter referred to as the “said Act”, the Central Government, on the recommendations of the Council, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 8/2017 – Integrated Tax, dated the 14th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156 (E), dated the 14th September, 2017, except as respects things done or omitted to be done before such supersession, hereby specifies the following categories of persons (hereinafter referred to as „such persons‟) who shall be exempted from obtaining registration under the said Act:
(i) such persons making inter-State taxable supplies of handicraft goods as defined in the “Explanation” in notification No. 21/2018 -Central Tax (Rate), dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 695 (E), dated the 26th July, 2018 and falling under the Chapter, Heading, Sub-heading or Tariff item specified in column (2) of the Table contained in the said notification and the Description specified in the corresponding entry in column (3) of the Table contained in the said notification; or

(ii) such persons making inter-State taxable supplies of the products mentioned in column (2) of the Table below and the Harmonised System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:-

As per GST Portal

click here: https://cbec-gst.gov.in/pdf/integrated-tax/notfctn-3-2018-igst-english.pdf

Notificatipn No. 2/2018-Integrated Tax,dt. 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

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

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. …..(E).— In exercise of the powers conferred by the second proviso to section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (1) of section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of one per cent. of the net value of inter-State taxable supplies made through it by other suppliers where consideration with respect to such supplies is to be collected by the said operator.

[F. No. 349/58/2017-GST(Pt.)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India

Notification No. 01/2018-Integrated Tax,dt. 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

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Notification No. 1/2018 – Integrated Tax

New Delhi, the 23rd January, 2018

G.S.R….(E).- In exercise of the powers conferred by section 4 of the Integrated Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “IGST Act”), on the recommendations of the Council, the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 11/2017 – Integrated Tax dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1261 (E) dated the 13th October, 2017, namely:-

In the said notification, for the words and figures “except rule 96”, the words, figures, brackets and letter ‘except sub rules (1) to (8) and sub rule (10) of rule 96” shall be substituted.

[F. No.349/58/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

Note:- The principal notification No.11/2017-Integrated Tax, dated the 13th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1261 (E), dated the 13th October, 2017.

Notification No. 11/2017-Integrated Tax,dt. 13-10-2017-Seeks to cross-empower State Tax officers for processing and grant of refund

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Notification No. 11/2017 –Integrated Tax

New Delhi, the 13th October, 2017

G.S.R….(E).- In exercise of the powers conferred by section 4 of the Integrated Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “IGST Act”), on the recommendations of the Council, the Central Government hereby specifies that the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as “the said Acts”) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the said Acts (hereafter in this notification referred to as “the said officers”) by the Commissioner of the said Acts, shall act as proper officers for the purpose of sanction of refund under section 20 of the IGST Act, read with section 54 or section 55 of the Central Goods and Services Tax Act, 2017 and the rules made there under, except rule 96 of the Central Goods and Services Tax Rules, 2017, in respect of a registered person located in the territorial jurisdiction of the said officers who applies for the sanction of refund to the said officers.

[F. No.349/74/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

Notification No. 10/2017-Integrated Tax,dt. 13-10-2017-Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Notification No. 10/2017 – Integrated Tax

New Delhi, the 13th October, 2017

G.S.R. …..(E).— In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby specifies the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the said Act:

Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of “special category States” as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir.

[F. No.349/74/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

Notification No. 09/2017-Integrated Tax,dt. 13-10-2017-

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Notification No. 9/2017 –Integrated Tax

New Delhi, the13th October, 2017

G.S.R. …..(E).— —In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.8/2017-
Integrated Tax, dated the 14th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156(E), dated the 14th September, 2017, namely:-

In the said notification, in the  –
(i) for serial number 9 and the entries relating thereto, the following shall be substituted, namely:-

“9 Textile (handloom products), Handmade shawls, stoles and scarvesIncluding

(ii) after serial number 28 and the entries relating thereto, the following shall be inserted, namely:-

29 Chain stitch Any chapter
30 Crewel, namda, gabba Any chapter
31 Wicker willow products Any chapter
32 Toran Any chapter
33 Articles made of shola Any chapter”.

[F. No.349/74/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

Note: – The principal notification No.8/2017-Integrated Tax, dated the 14th September, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156 (E), dated the 14th September, 2017.

Notification No. 08/2017-Integrated Tax,dt. 14-09-2017-Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Notification No. 8/2017 – Integrated Tax

New Delhi, the 14th September, 2017

G.S.R. …..(E).—In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “said Act”), the Central Government, on the recommendations of the Council, hereby specifies the persons making inter-State taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act.

Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of twenty lakh rupees in a financial year:

Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of ten lakh rupees in case of Special Category States, other than the State of Jammu and Kashmir.

2. The persons making inter-State taxable supplies mentioned in the preceding paragraph shall be required to obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017.

Explanation – For the purposes of this notification, the expression “handicraft goods” means the products mentioned in  the Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:-

1. Leather articles (including bags, purses, saddlery, harness, garments)
2. Carved wood products (including boxes, inlay work, cases, casks)
3. Carved wood products (including table and kitchenware)
4. Carved wood products
5. Wood turning and lacquer ware
6. Bamboo products [decorative and utility items]
7. Grass, leaf and reed and fibre products, mats, pouches, wallets
8. Paper mache articles
9. Textile (handloom products)
10. Textiles hand printing
11. Zari thread
12. Carpet, rugs and durries
13. Textiles hand embroidery
14. Theatre costumes
15. Coir products (including mats, mattresses)
16. Leather footwear
17. Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand)
18. Stones inlay work
19. Pottery and clay products, including terracotta
20. Metal table and kitchen ware (copper, brass ware)
21. Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals
22. Metal bidriware
23. Musical instruments
24. Horn and bone products
25. Conch shell crafts
26. Bamboo furniture, cane/Rattan furniture
27. Dolls and toys
28. Folk paintings, madhubani, patchitra, Rajasthani miniature

[F. No. 349/58/2017-GST(Pt.)]

(Dr.Sreeparvathy.S.L.)

Under Secretary to the Government of India

Notification No. 07/2017-Integrated Tax,dt. 14-09-2017-Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and rec

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Notification No. 7/2017 – Integrated Tax

New Delhi, the 14th September, 2017

G.S.R. …..(E).—In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “said Act”), the Central Government, on the recommendations of the Council, herebyspecifies the job workers engaged in making inter-State supply of services to a registered person as the category of persons exempted from obtaining registration under the said Act:

Provided that nothing contained in this notification shall apply to a job-worker –

(a) who is liable to be registered under sub-section (1) of section 22 or who opts to take registration voluntarily under sub-section (3) of section 25 of the said Act; or

(b) who is involved in making supply of services in relation to the goods mentioned against serial number 151 in the Annexure to rule 138 of the Central Goods and Services Tax Rules, 2017.

[F. No. 349/58/2017-GST (Pt)]

(Dr.Sreeparvathy.S.L.)

Under Secretary to the Government of India

Notification No. 06/2017-Integrated Tax,dt. 28-06-2017-Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Notification No. 6/2017 – Integrated Tax

New Delhi, the 28th June, 2017

7 Ashadha, 1939 Saka
G.S.R.….(E).- In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby fixes the rate of interest per annum, for the purposes of the sections as specified in as mentioned in the corresponding entry. Serial Number Section Rate of interest (in per cent)

1. Section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017

2. section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (3) of section 50 of the Central Goods and Services Tax Act, 2017

3. section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (12) of section 54 of the Central Goods and Services Tax Act, 2017

4. section 20 of the Integrated Goods and Services Tax Act, 2017 read with section 56 of the Central Goods
and Services Tax Act, 2017

5. section 20 of the Integrated Goods and Services Tax Act, 2017 read with proviso to section 56 of the Central Goods and Services Tax Act, 2017

2. This notification shall come into force from the 1st day of July, 2017.

[F. No.349/72/2017-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

Notification No. 05/2017-Integrated Tax,dt. 28-06-2017-Seeks to notify IGST Rules, 2017

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Notification No. 5/2017 – Integrated Tax

New Delhi, the 28th June, 2017

7 Ashadha, 1939 Saka
G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017 read with notification No. 4/2017-Integrated Tax, dated the 28th June 2017, the Central Board of Excise and Customs, on the recommendations of the Council, hereby notifies that a registered person having annual turnover in the preceding financial year as specified in shall mention the digits of Harmonised System of Nomenclature (HSN) Codes, as specified in the corresponding entry  in a tax invoice issued by such person under the said rules.

Serial Number Annual Turnover in the preceding Financial Year Number of Digits of HSN Code
1. Upto rupees one crore fifty lakhs Nil
2. more than rupees one crore fifty lakhs and upto rupees five crores
3. more than rupees five crores 4

2. This notification shall come into force with effect from the 1st day of July, 2017.

[F. No.349/72/2017-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India