IGST RATE NOTIFICATION

IGST NOTIFICATIONS 

Year 2019:

Year 2018:

Notification No. & Date of IssueSubject
31/2018-Integrated Tax (Rate) ,dt. 31-12-2018seeks to insert explanation in an item in notification No. 8/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
30/2018-Integrated Tax (Rate) ,dt. 31-12-2018Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
29/2018-Integrated Tax (Rate) ,dt. 31-12-2018Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
28/2018-Integrated Tax (Rate) ,dt. 31-12-2018Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
27/2018-Integrated Tax (Rate) ,dt. 31-12-2018seeks to exempt integrated tax on supply of gold by nominated agencies to registered persons.
26/2018-Integrated Tax (Rate) ,dt. 31-12-2018Seeks to further amend notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
25/2018-Integrated Tax (Rate) ,dt. 31-12-2018Seeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
24/2018-Integrated Tax (Rate) ,dt. 20-09-2018Seeks to insert explanation in an entry in notification No. 9/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.
23/2018-Integrated Tax (Rate) ,dt. 06-08-2018Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019.
22/2018-Integrated Tax (Rate) ,dt. 26-07-2018Seeks to prescribe concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
21/2018-Integrated Tax (Rate) ,dt. 26-07-2018Seeks to amend Notification 05/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
20/2018-Integrated Tax (Rate) ,dt. 26-07-2018Seeks to amend Notification 02/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
19/2018-Integrated Tax (Rate) ,dt. 26-07-2018Seeks to amend Notification 01/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
18/2018-Integrated Tax (Rate) ,dt. 26-07-2018Seeks to insert explanation in an item in notification No. 8/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.
17/2018-Integrated Tax (Rate) ,dt. 26-07-2018Seeks to amend notification No. 11/2017- Integrated Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.
16/2018-Integrated Tax (Rate) ,dt. 26-07-2018Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).
15/2018-Integrated Tax (Rate) ,dt. 26-07-2018Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
14/2018-Integrated Tax (Rate) ,dt. 26-07-2018Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
13/2018-Integrated Tax (Rate) ,dt. 29-06-2018Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018.
12/2018-Integrated Tax (Rate) ,dt. 28-05-2018Seeks to amend notification No. 04/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM).
11/2018-Integrated Tax (Rate) ,dt. 23-03-2018Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018.
10/2018-Integrated Tax (Rate) ,dt. 25-01-2018seeks to amend Notification No.47/2017-IGST (Rate)
09/2018-Integrated Tax (Rate) ,dt. 25-01-2018seeks to amend Notification No.1/2017-IGST (Rate)
08/2018-Integrated Tax (Rate) ,dt. 25-01-2018seeks to amend Notification No.2/2017-IGST (Rate)
07/2018-Integrated Tax (Rate) ,dt. 25-01-2018seeks to amend Notification No.1/2017-IGST (Rate).
06/2018-Integrated Tax (Rate) ,dt. 25-01-2018Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007
05/2018-Integrated Tax (Rate) ,dt. 25-01-2018Seeks to exempt Central Government’s share of Profit Petroleum from Integrated tax
04/2018-Integrated Tax (Rate) ,dt. 25-01-2018Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
03/2018-Integrated Tax (Rate) ,dt. 25-01-2018Seeks to amend notification No. 10/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).
02/2018-Integrated Tax (Rate) ,dt. 25-01-2018Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
01/2018-Integrated Tax (Rate) ,dt. 25-01-2018Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.

Year 2017:

Notification No. & Date of IssueSubject
50/2017-Integrated Tax (Rate) ,dt. 14-11-2017Seeks to amend notification No. 30/2017-Integrated Tax (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co-operatives to the companies that are registered under the Companies Act, 2013 also.
49/2017-Integrated Tax (Rate) ,dt. 14-11-2017Seeks to amend notification No. 9/2017-IT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 12A & 12B.
48/2017-Integrated Tax (Rate) ,dt. 14-11-2017Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
47/2017-Integrated Tax (Rate) ,dt. 14-11-2017seeks to provide concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions.
46/2017-Integrated Tax (Rate) ,dt. 14-11-2017seeks to amend notification no. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
45/2017-Integrated Tax (Rate) ,dt. 14-11-2017seeks to amend notification no. 4/2017- Integratedtax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
44/2017-Integrated Tax (Rate) ,dt. 14-11-2017seeks to amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
43/2017-Integrated Tax (Rate) ,dt. 14-11-2017seeks to amend notification no. 1/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
42/2017-Integrated Tax (Rate) ,dt. 27-10-2017Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt IGST on inter-state supply of services to Nepal and Bhutan against payment in INR.
41/2017-Integrated Tax (Rate) ,dt. 23-10-2017Seeks to prescribe Integrated Tax rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
40/2017-Integrated Tax (Rate) ,dt. 18-10-2017Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
39/2017-Integrated Tax (Rate) ,dt. 13-10-2017Seeks to amend notification No. 8/2017-Integrated Tax (Rate).
38/2017-Integrated Tax (Rate) ,dt. 13-10-2017Seeks to prescribe Integrated Tax rate on the leasing of motor vehicles.
37/2017-Integrated Tax (Rate) ,dt. 13-10-2017Seeks to amend notification No. 4/2017-Integrated Tax (Rate).
36/2017-Integrated Tax (Rate) ,dt. 13-10-2017Seeks to amend notification No. 2/2017-Integrated Tax (Rate).
35/2017-Integrated Tax (Rate) ,dt. 13-10-2017Seeks to amend notification No. 1/2017-Integrated Tax (Rate).
34/2017-Integrated Tax (Rate) ,dt. 13-10-2017Seeks to amend notification No. 10/2017-IT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
33/2017-Integrated Tax (Rate) ,dt. 13-10-2017Seeks to amend notification No. 9/2017-IT(R) .
32/2017-Integrated Tax (Rate) ,dt. 13-10-2017Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2018.
31/2017-Integrated Tax (Rate) ,dt. 29-09-2017Exempting supply of services associated with transit cargo to Nepal and Bhutan.
30/2017-Integrated Tax (Rate) ,dt. 22-09-2017seeks to exempt Skimmed milk powder, or concentrated milk
29/2017-Integrated Tax (Rate) ,dt. 22-09-2017Seeks to amend notification no. 5/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.
28/2017-Integrated Tax (Rate) ,dt. 22-09-2017Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
27/2017-Integrated Tax (Rate) ,dt. 22-09-2017Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
26/2017-Integrated Tax (Rate) ,dt. 21-09-2017Exempt certain supplies to NPCIL.
25/2017-Integrated Tax (Rate) ,dt. 21-09-2017Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.
24/2017-Integrated Tax (Rate) ,dt. 21-09-2017Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services.
23/2017-Integrated Tax (Rate) ,dt. 22-08-2017Seeks to amend notification No. 14/2017-IT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
22/2017-Integrated Tax (Rate) ,dt. 22-08-2017Seeks to amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
21/2017-Integrated Tax (Rate) ,dt. 22-08-2017Seeks to amend notification No. 09/2017-IT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
20/2017-Integrated Tax (Rate) ,dt. 22-08-2017Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12%
19/2017-Integrated Tax (Rate) ,dt. 18-08-2017Seeks to reduce IGST rate on specified parts of tractors from 28% to 18 %.
18/2017-Integrated Tax (Rate) ,dt. 05-07-2017IGST exemption to SEZs on import of Services by a unit/developer in an SEZNotification 64/2017-Cus,dt. 05-07-2017 – IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ   Eng.     Hindi
17/2017-Integrated Tax (Rate) ,dt. 05-07-2017Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017
16/2017-Integrated Tax (Rate) ,dt. 30-06-2017Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
15/2017-Integrated Tax (Rate) ,dt. 30-06-2017Notification for Exemption from Integrated Tax to SEZ
14/2017-Integrated Tax (Rate) ,dt. 28-06-2017To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
13/2017-Integrated Tax (Rate) ,dt. 28-06-2017To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act
12/2017-Integrated Tax (Rate) ,dt. 28-06-2017To notify the supplies not eligible for refund of unutilized ITC under IGST Act
11/2017-Integrated Tax (Rate) ,dt. 28-06-2017To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act
10/2017-Integrated Tax (Rate) ,dt. 28-06-2017To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act
09/2017-Integrated Tax (Rate) ,dt. 28-06-2017To notify the exemptions on supply of services under IGST Act
08/2017-Integrated Tax (Rate) ,dt. 28-06-2017To notify the rates for supply of services under IGST Act
07/2017-Integrated Tax (Rate),dt. 28-06-2017Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1)
06/2017-Integrated Tax (Rate),dt. 28-06-2017Notification prescribing refund of 50% of IGST on supplies to CSD under section 20
05/2017-Integrated Tax (Rate),dt. 28-06-2017Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed
04/2017-Integrated Tax (Rate),dt. 28-06-2017Reverse charge on certain specified supplies of goods under section 5 (3)
03/2017-Integrated Tax (Rate),dt. 28-06-2017Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
02/2017-Integrated Tax (Rate),dt. 28-06-2017Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
01/2017-Integrated Tax (Rate),dt. 28-06-2017Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.