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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NOTIFICATION NO-28/2019-Integrated Tax (Rate) ,dt. 31-12-2019To amend notification No. 10/ 2017- Integrated Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

[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. 28/2019- Integrated Tax (Rate)

New Delhi, the 31st December, 2019

GSR……(E).- In exercise of the powers conferred by sub-section (3) of section 5 of theIntegrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on therecommendations of the Council, hereby makes the following further amendments in thenotification of the Government of India, in the Ministry of Finance (Department of Revenue),No.10/2017- 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.685(E), dated the28th June, 2017, namely:-

In the said notification, in the Table, for serial number 17 and the entries relating thereto, thefollowing shall be substituted, namely: –

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NOTIFICATION NO-27/2019-Integrated Tax (Rate) ,dt. 31-12-2019To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.

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

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 27/2019- Integrated Tax (Rate)

New Delhi, the 31st December, 2019

G.S.R……(E).- In exercise of the powers conferred by sub-section (3) and sub-section(4) of section 5, sub-section (1) of section 6 and clause (xxv) of section 20 of the IntegratedGoods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 andsection 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the CentralGovernment, on being satisfied that it is necessary in the public interest so to do, on therecommendations of the Council, hereby makes the following further amendments in the
notification of the Government of India, in the Ministry of Finance (Department of Revenue)No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette ofIndia, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 684 (E), dated the28th June, 2017, namely:-

In the said notification, in the Table, against serial number 43, –

(a) in column (3), for the figure “50”, at both the places where they occur, the figure “20 ”
shall be substituted;

(b) for the entry in column (5), the following entries shall be substituted, namely,

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NOTIFICATION NO-26/2019-Integrated Tax (Rate) ,dt. 30-12-2019Seeks to further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.

[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.26/2019-Integrated Tax (Rate)

New Delhi, the 30th December, 2019

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) of section15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, onthe recommendations of the Council, hereby makes the following further amendments in thenotification 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 28thJune, 2017, namely:-

In the said notification, –

(a) in Schedule II – 12%, serial numbers 80AA and 171A and the entries relating thereto
shall be omitted;

(b) in Schedule III – 18%, after serial number 163A and the entries relating thereto, the
following serial numbers and entries shall be inserted, namely: –

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NOTIFICATION NO-25/2019-Integrated Tax (Rate) ,dt. 22-11-2019Seeks to insert explanation regarding Bus Body Building in Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017.

[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. 25/2019- Integrated Tax (Rate)

New Delhi, the 22nd November, 2019

G.S.R……(E).- In exercise of the powers conferred by sub-section (3) of section 6 of theIntegrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on therecommendations of the Council, and on being satisfied that it is necessary so to do, hereby makesthe following further amendment in the notification of the Government of India, in the Ministry ofFinance (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 numberG.S.R. 683(E), dated the 28th June, 2017. In the said notification, in the Table, against serial number26, in column (3), in item (ic), the following Explanation shall be inserted, namely: –

“Explanation- For the purposes of this entry, the term “bus body building” shall include buildingof body on chassis of any vehicle falling under chapter 87 in the First Schedule to the CustomsTariff Act, 1975.”

[F. No.354/150/2019 -TRU]

(Pramod Kumar)
Director, Government of India

Note: -The principal notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017 waspublished in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June,2017 and was last amended by notification No. 19/2019- Integrated Tax (Rate), dated the 30thSeptember, 2019 vide number G.S.R. 730(E), dated the 30th September, 2019.

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NOTIFICATION NO-24/2019-Integrated Tax (Rate) ,dt. 30-09-2019Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act.

[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. 24/2019-Integrated Tax (Rate)

New Delhi, the 30th September, 2019

G.S.R……(E).- In exercise of the powers conferred by clause (i) of section 20 of the IntegratedGoods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 7 of the CentralGoods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of
the Council hereby notifies that the following activities or transactions undertaken by the StateGovernments in which they are engaged as publicauthorities, shall be treated neither as a supply of goods nor a supply of service, namely:-

“Service by way of grant of alcoholic liquor licence, against consideration in the form oflicence fee or application fee or by whatever name it is called.”

 

[F. No. 354/136/2019- TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

Explanation: This notification is being issued to implement the recommendation of the 26th Goods andServices Tax council meeting held on the 10th March, 2018 that no GST shall be leviable on licence feeand application fee, by whatever name it is called, payable for alcoholic liquor for human consumption

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NOTIFICATION NO-23/2019-Integrated Tax (Rate) ,dt. 30-09-2019Seeks to amend notification No. 07/2019 – Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.

[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. 23/2019- Integrated Tax (Rate)

New Delhi, the 30th September, 2019

G.S.R……(E).- In exercise of the powers conferred by sub-section (4) of section 5 of theIntegrated Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on therecommendations of the Council, hereby makes the following amendments in the notification ofthe Government of India, in the Ministry of Finance (Department of Revenue), No. 07/2019-
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. 26 (E), dated the 29thMarch, 2019, namely:-

In the said notification, in the Table, against serial number 2, for the entry in column (2), thefollowing entry shall be substituted, namely: –
“Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act,1975 (51 of 1975).”.

2. This notification shall come into force with effect from the 1
st day of October, 2019.

 

[F. No. 354/136/2019- TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 7/2019 – Integrated Tax (Rate), dated the29th March, 2019, vide number G.S.R.260 (E), dated the 29th March, 2019.

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NOTIFICATION NO-22/2019-Integrated Tax (Rate) ,dt. 30-09-2019Seeks to amend notification No. 04/2018 – Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.

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

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 22/2019-Integrated Tax (Rate)

New Delhi, the 30th September, 2019

G.S.R……(E).- In exercise of the powers conferred by section 20 of Integrated Goodsand Services Tax Act, 2017 (13 of 2017) read with section 148 of the Central Goods andServices Tax Act, 2017 (12 of 2017), the CentralGovernment, on the recommendations ofthe Council, hereby makes the following amendments in the notification of the Governmentof India, in the Ministry of Finance (Department of Revenue), No.4/2018- Integrated Tax
(Rate), dated the 25th January, 2018 published in the Gazette of India, Extraordinary, Part II,Section 3, Sub-section (i), vide number G.S.R. 72(E), dated the 25th January, 2018, namely:-

After paragraph, the following explanation shall be inserted, namely: –

“ExplanationNothing contained in this notification shall apply with respect to the development rightssupplied on or after 1st April, 2019.”.

2. This notification shall come into force with effect from the 1
st day of October, 2019.

[F. No. 354/136/2019- TRU]

 

(Ruchi Bisht)
Under Secretary to the Government of India

Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 4/2018 – Integrated Tax (Rate), dated the 25th January, 2018, vide numberG.S.R. 72 (E), dated the 25th January, 2018.

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NOTIFICATION NO -21/2019-Integrated Tax (Rate) ,dt. 30-09-2019Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.

[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. 21/2019- Integrated Tax (Rate)

New Delhi, the 30th September, 2019

GSR……(E).- In exercise of the powers conferred by sub-section (3) of section 5 of theIntegrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on therecommendations of the Council, hereby makes the following further in thenotification of the Government of India, in the Ministry of Finance (Department of Revenue),No.10/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette ofIndia, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.685(E), dated the28th June, 2017, namely:-

In the said notification, in the Table, –

(i) for serial number 11 and the entries relating thereto, the following shall be substituted,namely: –

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NOTIFICATION NO- 20/2019-Integrated Tax (Rate) ,dt. 30-09-2019Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.

[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. 20 /2019- Integrated Tax (Rate)

New Delhi, the 30th September, 2019

G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 6 of theIntegrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on beingsatisfied that it is necessary in the public interest so to do, on the recommendations of theCouncil, 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, –

(i) in the Table, –

(a) against serial number 7, in the entry in column (3), for the words and brackets,“twenty lakh rupees (ten lakh rupees in case of a special category state) in thepreceding financial year”, the following words, brackets and figures shall besubstituted, namely, –

“such amount in the preceding financial year as makes it eligible for exemption fromregistration under the Central Goods and Services Tax Act, 2017 (12 of 2017)”;

(b) after serial number 10A and the entries relating thereto, the following shall be insertednamely: –

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