NOTIFICATION NO-07/2019-Union Territory tax(rate), dt. 29-03-2019Seeks to notify certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector.

[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)

Notification No. 07/2019- Union Territory Tax (Rate)

New Delhi, the 29th March, 2019

G.S.R……(E).- In exercise of the powers conferred by sub-section (4) of section 7 of the UnionTerritory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on therecommendations of the Council, hereby notifies that the registered person specified in column(3) of the table below, shall in respect of supply of goods or services or both specified in column
(2) of the Table below, received from an unregistered supplier shall pay tax on reverse chargebasis as recipient of such goods or services or both, namely:-

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NOTIFICATION NO-05/2021- Integrated Tax (Rate) ,dt. 14-06-2021 Seeks to provide the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.

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

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 05/2021-Integrated Tax (Rate)

New Delhi, the 14th June, 2021

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IntegratedGoods and Services Tax Act, 2017 (13 of 2017) (hereafter in this notification referred to as “the said Act”), theCentral Government, on being satisfied that it is necessary in the public interest so to do, on therecommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, fallingunder the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs TariffAct, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Tablebelow, from the so much of the integrated tax leviable thereon under section 5of the said Act, as in excess ofthe amount as specified in corresponding entry in column (4) of the aforesaid Table, namely:-

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NOTIFICATION NO-04/2021- Integrated Tax (Rate) ,dt. 14-06-2021 Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.

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

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 04/2021- Integrated Tax (Rate)

New Delhi, the 14 June, 2021

G.S.R……(E).- In exercise of the powers conferred by sub-section (1), (3) and subsection (4) of section 5,sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and ServicesTax Act, 2017 (13 of 2017), read with sub-section (5) of section 15, subsection (1) of Section 16 and section 148of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendationsof the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the followingfurther amendments in the notification of the Government of India, in the Ministry of Finance (Department ofRevenue) No.08/2017- Integrated Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India,Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E), dated the 28thJune, 2017, namely:-

2. In the said notification, in the Table, against serial number 3, in column (3), in item (iv), after clause (f),the following shall be inserted, namely, –

“ Provided that during the period beginning from the 14th June, 2021 and ending with the 30thSeptember, 2021, the integrated tax on service of description as specified in clause (f), shall, irrespectiveof rate specified in column (4), be levied at the rate of 5 per cent.’’.

[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: -The principal notification No. 8/2017 – Integrated Tax (Rate), dated the 28thJune, 2017 was published in theGazette of India, Extraordinary, vide number G.S.R. 683(E), dated the 28th June, 2017 and was last amended by
Notification No. 02/2021- Integrated Tax (Rate), the 2nd June, 2021 vide number G.S.R. 378(E), dated the 2nd June,2021.

 

NOTIFICATION NO-03/2021-Integrated Tax (Rate) ,dt. 02-06-2021 Seeks to amend notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.

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

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

New Delhi, the 2nd June, 2021

G.S.R……(E).- In exercise of the powers conferred by section 20 of the Integrated Goods and Services TaxAct, 2017 (13 of 2017) read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), theCentral Government, on the recommendations of the Council, and on being satisfied that it is necessary in thepublic interest so to do, hereby makes the following amendments in the notification of the Government of India, inthe Ministry of Finance (Department of Revenue) No.06/2019- Integrated Tax (Rate), dated the 29th March, 2019,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 259(E),dated the 29thMarch, 2019, namely:-

In the said notification, in the first paragraph,-
(a) for the words “in whose case the liability to”, the words “, who shall” shall be substituted;

(b) for the words “shall arise on the date of issuance of completion certificate for the project, whererequired, by the competent authority or on its first occupation, whichever is earlier”, the words “in atax period not later than the tax period in which the date of issuance of the completion certificate for
the project, where required, by the competent authority, or the date of its first occupation, whichever isearlier, falls” shall be substituted.

2. This notification shall come into force with effect from the 2nd day of June, 2021.

[F. No. 354/53/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: -The principal notification No. 06/2019 – Integrated Tax (Rate), dated the 29th March, 2019 was publishedin the Gazette of India, Extraordinary, vide number G.S.R. 259(E), dated the 29th March 2019.

 

NOTIFICATION NO-02/2021-Integrated Tax (Rate) ,dt. 02-06-2021 Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.

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

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 02/2021- Integrated Tax (Rate)

New Delhi, the 2nd June, 2021

G.S.R……(E).- In exercise of the powers conferred by sub-section (1), (3) and subsection (4) of section 5,sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and ServicesTax Act, 2017 (13 of 2017), read with sub-section (5) of section 15, subsection (1) of Section 16 and section 148of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on therecommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, herebymakes the following further amendments in the notification of the Government of India, in the Ministry ofFinance (Department of Revenue) No.08/2017- Integrated Tax (Rate), dated the 28thJune, 2017, published in theGazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E), dated the28thJune, 2017, namely:-

In the said notification, in the Table, –
(a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), inthe fourth proviso, in the Explanation, after clause

(ii), the following clause shall be inserted, namely-

“(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developerpromoter for payment of tax on apartments supplied by the landowner-promoter in such project.” ;

(b) in serial number 25,-
(i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following itemsand entries shall be inserted, namely

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NOTIFICATION NO-01/2021-Integrated Tax (Rate) ,dt. 02-06-2021 Seeks to amend notification No. 1/2017- Integrated Tax (Rate) to prescribe change in CGST rate of goods.

[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)
Notification No. 01/2021 – Integrated Tax (Rate)

New Delhi, the 2nd June, 2021

G.S.R…..(E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and ServicesTax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 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 furtheramendments in the notification of the Government of India in the Ministry of Finance(Department of Revenue),
No.1/2017- Integrated Tax (Rate), dated the 28th June, 2017,published in the Gazette of India, Extraordinary, Part II,Section 3, Sub-section (i), vide number G.S.R. 666 (E), dated the 28th June, 2017, namely:-

In the said notification, –
(a) in Schedule I – 5%, against S. No. 259A, for the entry in column (2), the entry “9503” shall be substituted;

(b) after Schedule I, in the List 1, after serial number 230 and the entries relating thereto, the following shall beinserted, namely-

“(231). Diethylcarbamazine ”.

2. This notification shall come into force on the 2nd day of June, 2021.

[F. No. 354/53/2021]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal notification No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017was published in theGazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017
and was last amended by notification No. 03/2020-Integrated Tax(Rate), dated the 25th March, 2020, published in theGazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 217(E),dated the 25th March,2020

 

NOTIFICATION NO-05/2020-Integrated Tax (Rate) ,dt. 16-10-2020 To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.

[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. 05/2020- Integrated Tax (Rate)

New Delhi, the 16th October, 2020

G.S.R…..(E).- In exercise of the powers conferred by sub-sections (3) and (4) of section5, sub-section (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods andServices Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 ofthe Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on beingsatisfied that it is necessary in the public interest so to do, on the recommendations of the
Council, hereby makes the following further amendments in the notification of the Governmentof India, in the Ministry of Finance (Department of Revenue), No.9/2017- Integrated Tax (Rate),dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i) vide number G.S.R. 684 (E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, after serial number 20B and the entries relating thereto, thefollowing shall be inserted, namely

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NOTIFICATION NO-03/2020-Integrated Tax (Rate) ,dt. 25-03-2020 Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe change in UTGST rate of goods

[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)
Notification No. 03/2020-Intergrated Tax (Rate)

New Delhi, the 25th March, 2020

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of
the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) ofsection 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the CentralGovernment, on the recommendations of the Council, hereby makes the following furtheramendments in the notification of the Government of India in the Ministry of Finance(Department of Revenue), No.1/2017- Integrated Tax (Rate), dated the 28th June, 2017,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 666 (E), dated the 28th June, 2017, namely:-

In the said notification, –
(a)in Schedule I – 5%, serial number 187 and the entries relating thereto shall be omitted;

(b)in Schedule II – 12%,-
(i) after serial number 75 and the entries relating thereto, the following serial numberand entries shall be inserted, namely :

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NOTIFICATION NO-02/2020-Integrated Tax (Rate) ,dt. 26-03-2020 Seeks to amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.

[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 (Rate).

New Delhi, the 26th March, 2020

G.S.R……(E).- In exercise of the powers conferred by sub-section (1), (3) and sub-section(4) of section 5, sub-section (1) of section 6 and clauses (iii) and (xxv) of section 20 of theIntegrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the CentralGovernment, on the recommendations of the Council, and on being satisfied that it is necessary in
the public interest so to do, hereby makes the following further amendments in the notification ofthe Government of India, in the Ministry of Finance (Department of Revenue) No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary,Part II, Section 3, Sub-section (i) vide number G.S.R. 683 (E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, against serial number 25,

(a) after item (i) and entries relating thereto, in columns (3), (4) and (5), the following itemsand entries shall be inserted, namely,

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NOTIFICATION NO-01/2020-Integrated Tax (Rate) ,dt. 21-02-2020Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.

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

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 1/2020-Integrated Tax (Rate)

New Delhi, the 21st February, 2020

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of theIntegrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) ofsection 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the CentralGovernment, on the recommendations of the Council, hereby makes the following furtheramendments in the notification of theGovernmentof India in the Ministry of Finance(Department of Revenue), No.1/2017- Integrated Tax (Rate), dated the 28th June, 2017,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 666 (E), dated the 28th June, 2017, namely:-

In the said notification, –
(a) in Schedule II – 12%, S. No. 242 and the entries relating thereto shall be omitted;

(b) in Schedule IV – 28%, for S. No. 228 and the entries relating thereto, the followingS. No. and the entries shall be substituted, namely: –

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