THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

No. 13 of 2017

Dated: 12th April 2017

An Act to make a provision for levy and collection of tax on inter-

State supply of goods or services or both by the Central Government
and for matters connected therewith or incidental thereto.

BE it enacted by Parliament in the Sixty-eighth year of the Republic

of India as follows:-

Short title, extent and commencement

1. (1) This Act may be called the Integrated Goods and Services Tax Act,
2017.

(2) It shall extend to the whole of India. 1[****]

(3) It shall come into force on such date as the Central Government may, by
notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions

of this Act and any reference in any such provision to the
commencement of this Act shall be construed as a reference to the
coming into force of that provision.

****************

Notes:-

1. Omitted vide the Integrated Goods and Services Tax (Extension to Jammu
and Kashmir) Act, 2017 no. 27 of 2017, w.e.f. 8-7-2017, before it was read
as, "except the State of Jammu and Kashmir."

Notifications

1. 03/2017 - Dated: 28-6-2017 - Integrated GST (IGST) - Seeks to bring

into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017
2. 01/2017 - Dated: 19-6-2017 - Integrated GST (IGST) - Certain sections
of the IGST Act, 2017 came into force w.e.f. 22.06.2017 i.e Definitions,
Officers, Registration, Application of certain provision of CGST to
IGST, Power to make rules
Definitions.

2. In this Act, unless the context otherwise requires,––

(1) “Central Goods and Services Tax Act” means the Central Goods and
Services Tax Act, 2017;

(2) ‘‘central tax” means the tax levied and collected under the Central
Goods and Services Tax Act;

(3) “continuous journey” means a journey for which a single or more than
one ticket or invoice is issued at the same time, either by a single supplier
of service or through an agent acting on behalf of more than one supplier of
service, and which involves no stopover between any of the legs of the
journey for which one or more separate tickets or invoices are issued.

Explanation.––For the purposes of this clause, the term “stopover” means

a place where a passenger can disembark either to transfer to another
conveyance or break his journey for a certain period in order to resume it at
a later point of time;

(4) “customs frontiers of India” means the limits of a customs area as

defined in section 2 of the Customs Act, 1962 (52 of 1962.);

(5) “export of goods” with its grammatical variations and cognate

expressions, means taking goods out of India to a place outside India;

(6) “export of services” means the supply of any service when,––

(i) the supplier of service is located in India;

(ii) the recipient of service is located outside India;

(iii) the place of supply of service is outside India;

(iv) the payment for such service has been received by the supplier of
service in convertible foreign exchange 1[or in Indian rupees
wherever permitted by the Reserve Bank of India]; and

(v) the supplier of service and the recipient of service are not merely
establishments of a distinct person in accordance with Explanation 1
in section 8;

(7) “fixed establishment” means a place (other than the registered place of
business) which is characterised by a sufficient degree of permanence and
suitable structure in terms of human and technical resources to supply
services or to receive and use services for its own needs;

(8) “Goods and Services Tax (Compensation to States) Act” means the
Goods and Services Tax (Compensation to States) Act, 2017;

(9) “Government” means the Central Government;

(10) ‘‘import of goods” with its grammatical variations and cognate
expressions, means bringing goods into India from a place outside India;

(11) ‘‘import of services” means the supply of any service, where––

(i) the supplier of service is located outside India;

(ii) the recipient of service is located in India; and

(iii) the place of supply of service is in India;

(12) “integrated tax” means the integrated goods and services tax levied
under this Act;

(13) “intermediary” means a broker, an agent or any other person, by

whatever name called, who arranges or facilitates the supply of goods or
services or both, or securities, between two or more persons, but does not
include a person who supplies such goods or services or both or securities
on his own account;

(14) “location of the recipient of services” means,––

(a) where a supply is received at a place of business for which the

registration has been obtained, the location of such place of business;

(b) where a supply is received at a place other than the place of

business for which registration has been obtained (a fixed
establishment elsewhere), the location of such fixed establishment;

(c) where a supply is received at more than one establishment,

whether the place of business or fixed establishment, the location of
the establishment most directly concerned with the receipt of the
supply; and

(d) in absence of such places, the location of the usual place of

residence of the recipient;

(15) “location of the supplier of services” means,––

(a) where a supply is made from a place of business for which the
registration has been obtained, the location of such place of business;

(b) where a supply is made from a place other than the place of
business for which registration has been obtained (a fixed
establishment elsewhere), the location of such fixed establishment;

(c) where a supply is made from more than one establishment,

whether the place of business or fixed establishment, the location of
the establishment most directly concerned with the provision of the
supply; and

(d) in absence of such places, the location of the usual place of

residence of the supplier;
3
[(16) "non-taxable online recipient" means any unregistered person
receiving online information and database access or retrieval services
located in taxable territory.

Explanation.—For the purposes of this clause, the expression "unregistered

person" includes a person registered solely in terms of clause (vi) of section
24 of the Central Goods and Services Tax Act, 2017 (12 of 2017);]

(17) “online information and database access or retrieval services” means

services whose delivery is mediated by information technology over the
internet or an electronic network and the nature of which renders their
supply 4[****] impossible to ensure in the absence of information
technology and includes electronic services such as,––

(i) advertising on the internet;

(ii) providing cloud services;

(iii) provision of e-books, movie, music, software and other intangibles

through telecommunication networks or internet;

(iv) providing data or information, retrievable or otherwise, to any

person in electronic form through a computer network;

(v) online supplies of digital content (movies, television shows, music

and the like);

(vi) digital data storage; and

5[(vii) online gaming, excluding the online money gaming as defined

in clause (80B) of section 2 of the Central Goods and Services Tax Act,
2017 (12 of 2017.);]

(18) “output tax”, in relation to a taxable person, means the integrated tax
chargeable under this Act on taxable supply of goods or services or both
made by him or by his agent but excludes tax payable by him on reverse
charge basis;

(19) “Special Economic Zone” shall have the same meaning as assigned to
it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of
2005);

(20) “Special Economic Zone developer” shall have the same meaning as
assigned to it in clause (g) of section 2 of the Special Economic Zones Act,
2005 (28 of 2005) and includes an Authority as defined in clause (d) and a
Co-Developer as defined in clause (f) of section 2 of the said Act;

(21) “supply” shall have the same meaning as assigned to it in section 7 of

the Central Goods and Services Tax Act;

(22) “taxable territory” means the territory to which the provisions of this
Act apply;
(23) “zero-rated supply” shall have the meaning assigned to it in section 16;

(24) words and expressions used and not defined in this Act but defined in
the Central Goods and Services Tax Act, the Union Territory Goods and
Services Tax Act and the Goods and Services Tax (Compensation to States)
Act shall have the same meaning as assigned to them in those Acts;

(25) any reference in this Act to a law which is not in force in the State of
Jammu and Kashmir, shall, in relation to that State be construed as a
reference to the corresponding law, if any, in force in that State.

******

Notes

1. Inserted vide Integrated Goods and Services Tax (Amendment) Act, 2018
w.e.f 01-02-2019

2. Inserted vide Integrated Goods and Services Tax (Amendment) Act, 2018
w.e.f 01-02-2019

3. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f.

01-10-2023 before it was read as,

"(16) “non-taxable online recipient” means any Government, local authority,

governmental authority, an individual or any other person not registered
and receiving online information and database access or retrieval services
in relation to any purpose other than commerce, industry or any other
business or profession, located in taxable territory.

Explanation.––For the purposes of this clause, the expression

“governmental authority” means an authority or a board or any other
body,––

(i) set up by an Act of Parliament or a State Legislature; or

(ii) established by any Government,

with ninety per cent. or more participation by way of equity or control, to

carry out any function entrusted 2[to a Panchayat under article 243G or] to
a municipality under article 243W of the Constitution;"

4. Omitted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f.

01-10-2023 before it was read as,

"essentially automated and involving minimal human intervention and"

5. Substituted vide THE INTEGRATED GOODS AND SERVICES TAX

(AMENDMENT) ACT, 2023 dated 18-08-2023 w.e.f. 01-10-2023 before it
was read as, "(vii) online gaming;"
Notifications

1. 04/2019 - Dated: 30-9-2019 - Integrated GST (IGST) - Place of supply

for certain services notified as per Section 13(13) of IGST Act.
2. 12/2017 - Dated: 28-6-2017 - Central GST (CGST) Rate - List of
Exempted supply of services under the CGST Act
3. 12/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate -
Exemptions on supply of services under UTGST Act
4. 02/2017 - Dated: 19-6-2017 - Integrated GST (IGST) - 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 received by a non-taxable online
recipient.
5. 01/2017 - Dated: 19-6-2017 - Integrated GST (IGST) - Certain sections
of the IGST Act, 2017 came into force w.e.f. 22.06.2017 i.e Definitions,
Officers, Registration, Application of certain provision of CGST to
IGST, Power to make rules
 CHAPTER II

ADMINISTRATION

Appointment of officers.

3. The Board may appoint such central tax officers as it thinks fit for
exercising the powers under this Act.

Notifications

1. 11/2024 - Dated: 30-5-2024 - Central GST (CGST) - Jurisdiction of

Central Tax Officers - CGST officers - Seeks to amend Notification No.
02/2017-Central Tax, dated the 19th June, 2017 - Territorial
jurisdiction of Principal Commissioners of Central Tax or the
Commissioners of Central Tax and the central tax officers sub-ordinate
to them.
2. 10/2024 - Dated: 29-5-2024 - Central GST (CGST) - Seeks to Amend in
the Notification No. 02/2017-Central Tax, dated the 19th June, 2017 -
Jurisdiction of Central Tax Officers.
3. 05/2024 - Dated: 30-1-2024 - Central GST (CGST) - Amendment in
Notification No. 02/2017-Central Tax, dated the 19th June, 2017 -
Jurisdiction of Central Tax Officers - CGST officers
4. 46/2023 - Dated: 18-9-2023 - Central GST (CGST) - Seeks to appoint
Adjudicating Authority
5. 40/2023 - Dated: 17-8-2023 - Central GST (CGST) - Seeks to appoint
common adjudicating authority in respect of show cause notice issued
in favour of M/s United Spirits Ltd.
6. 39/2023 - Dated: 17-8-2023 - Central GST (CGST) - Seeks to amend
Notification No. 02/2017-Central Tax dated 19.06.2017
7. 35/2023 - Dated: 31-7-2023 - Central GST (CGST) - Appointment of
Adjudicating Authorities u/n CGST Act and IGST Act.
8. 01/2023 - Dated: 4-1-2023 - Central GST (CGST) - Assigning
jurisdiction and power to officers of various directorates - Seeks to
amend Notification No. 14/2017-Central Tax, dated the 1st July, 2017
9. 02/2022 - Dated: 11-3-2022 - Central GST (CGST) - Seeks to
amendment in Notification No. 2/2017-Central Tax, dated the 19th
June, 2017 - Powers of Additional Commissioner or Joint Commissioner
of Central Tax for passing an order or decision in respect of notices
issued by the officers of Directorate General of Goods and Services Tax
Intelligence
10. 02/2021 - Dated: 12-1-2021 - Central GST (CGST) - Seeks to
amendment in Notification No. 2/2017-Central Tax, dated the 19th
June, 2017
11. 51/2019 - Dated: 31-10-2019 - Central GST (CGST) - Seeks to amend
notification no. 2/2017- Central Tax in order to notify jurisdiction of
Jammu Commissionerate over UT of J&K and UT of Ladakh
12. 04/2019 - Dated: 29-1-2019 - Central GST (CGST) - Seeks to amend
notification No. 2/2017-Central Tax dated 19.06.2017 so as to define
jurisdiction of Joint Commissioner (Appeals)
13. 14/2017 - Dated: 1-7-2017 - Central GST (CGST) - Assigning
jurisdiction and power to officers of various directorates
14. 02/2017 - Dated: 19-6-2017 - Central GST (CGST) - Jurisdiction of
Central Tax Officers - CGST officers
15. 01/2017 - Dated: 19-6-2017 - Integrated GST (IGST) - Certain sections
of the IGST Act, 2017 came into force w.e.f. 22.06.2017 i.e Definitions,
Officers, Registration, Application of certain provision of CGST to
IGST, Power to make rules
Authorisation of officers of State tax or Union territory tax as proper
officer in certain circumstances

4. Without prejudice to the provisions of this Act, the officers appointed

under the State Goods and Services Tax Act or the Union Territory Goods
and Services Tax Act are authorised to be the proper officers for the
purposes of this Act, subject to such exceptions and conditions as the
Government shall, on the recommendations of the Council, by notification,
specify.

Notifications

1. 01/2018 - Dated: 23-1-2018 - Integrated GST (IGST) - 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.
2. 11/2017 - Dated: 13-10-2017 - Integrated GST (IGST) - Seeks to cross-
empower State Tax officers for processing and grant of refund under
IGST
 CHAPTER III

LEVY AND COLLECTION OF TAX

Levy and collection.

5. (1) Subject to the provisions of sub-section (2), there shall be levied a tax
called the integrated goods and services tax on all inter-State supplies of
goods or services or both, except on the supply of alcoholic liquor for
human consumption, on the value determined under section 15 of the
Central Goods and Services Tax Act and at such rates, not exceeding forty
per cent., as may be notified by the Government on the recommendations of
the Council and collected in such manner as may be prescribed and shall be
paid by the taxable person:

Provided that the integrated tax on goods 2[other than the goods as may be
notified by the Government on the recommendations of the Council]
imported into India shall be levied and collected in accordance with the
provisions of section 3 of the Customs Tariff Act, 1975 (51 of 1975.) on the
value as determined under the said Act at the point when duties of customs
are levied on the said goods under section 12 of the Customs Act, 1962. (52
of 1962.)

(2) The integrated tax on the supply of petroleum crude, high speed diesel,
motor spirit (commonly known as petrol), natural gas and aviation turbine
fuel shall be levied with effect from such date as may be notified by the
Government on the recommendations of the Council.

(3) The Government may, on the recommendations of the Council, by

notification, specify categories of supply of goods or services or both, the
tax on which shall be paid on reverse charge basis by the recipient of such
goods or services or both and all the provisions of this Act shall apply to
such recipient as if he is the person liable for paying the tax in relation to
the supply of such goods or services or both.

1
[(4) The Government may, on the recommendations of the Council, by
notification, specify a class of registered persons who shall, in respect of
supply of specified categories of goods or services or both received from an
unregistered supplier, pay the tax on reverse charge basis as the recipient
of such supply of goods or services or both, and all the provisions of this Act
shall apply to such recipient as if he is the person liable for paying the tax
in relation to such supply of goods or services or both.]

(5) The Government may, on the recommendations of the Council, by

notification, specify categories of services, the tax on inter-State supplies of
which shall be paid by the electronic commerce operator if such services
are supplied through it, and all the provisions of this Act shall apply to such
electronic commerce operator as if he is the supplier liable for paying the
tax in relation to the supply of such services:
Provided that where an electronic commerce operator does not have a
physical presence in the taxable territory, any person representing such
electronic commerce operator for any purpose in the taxable territory shall
be liable to pay tax:

Provided further that where an electronic commerce operator does not

have a physical presence in the taxable territory and also does not have a
representative in the said territory, such electronic commerce operator
shall appoint a person in the taxable territory for the purpose of paying tax
and such person shall be liable to pay tax.

******

Notes

1. Substituted vide Integrated Goods and Services Tax (Amendment) Act,

2018 w.e.f 01-02-2019 before it was read as

"(4) The integrated tax in respect of the supply of taxable goods or services
or both by a supplier, who is not registered, to a registered person shall be
paid by such person on reverse charge basis as the recipient and all the
provisions of this Act shall apply to such recipient as if he is the person
liable for paying the tax in relation to the supply of such goods or services
or both."

2. Inserted vide THE INTEGRATED GOODS AND SERVICES TAX

(AMENDMENT) ACT, 2023 dated 18-08-2023 w.e.f. 01.10.2023

Notifications

1. 04/2024 - Dated: 12-7-2024 - Integrated GST (IGST) Rate - Seeks to

amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th
June, 2017 - Exemptions on supply of services.
2. 02/2024 - Dated: 12-7-2024 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th
June, 2017 - Rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on
supply of goods
3. 01/2024 - Dated: 3-1-2024 - Integrated GST (IGST) Rate - IGST Rate
Schedule u/s 5(1) - Seeks to amend Notification No 01/2017-
Integrated Tax (Rate) dated 28.06.2017
4. 22/2023 - Dated: 19-10-2023 - Integrated GST (IGST) Rate - Reverse
charge on certain specified supplies of goods under section 5 (3) -
Ministry of Railways (Indian Railways) excluded from Central
Government ambit - Notification No 04/2017- Integrated Tax (Rate)
dated 28.06.2017 as amended.
5. 20/2023 - Dated: 19-10-2023 - Integrated GST (IGST) Rate - IGST Rate
Schedule u/s 5(1) - IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on
supply of goods - Notification No 01/2017- Integrated Tax (Rate) dated
28.06.2017 as amended.
 6. 19/2023 - Dated: 19-10-2023 - Integrated GST (IGST) Rate - Categories
of services the tax on inter-State supplies of which shall be paid by the
electronic commerce operator - Notification No 14/2017- Integrated
Tax (Rate) dated 28.06.2017 as amended.
7. 17/2023 - Dated: 19-10-2023 - Integrated GST (IGST) Rate - Services
on which integrated tax will be payable under RCM under IGST Act -
Ministry of Railways (Indian Railways) added and excluded -
Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017 as
amended.
8. 16/2023 - Dated: 19-10-2023 - Integrated GST (IGST) Rate -
Exemptions on supply of services under IGST Act - Certain services
provided to Governmental Authority exempted - Ministry of Railways
(Indian Railways) excluded from certain items - Notification No
9/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
9. 15/2023 - Dated: 19-10-2023 - Integrated GST (IGST) Rate - Rates for
supply of services under IGST Act - Serial no. 8, 10 and 34 amended -
Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 as
amended.
10. 14/2023 - Dated: 29-9-2023 - Integrated GST (IGST) Rate - IGST Rate
Schedule u/s 5(1) - Specified actionable claim[chapter inserted] - Seeks
to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th
June, 2017
11. 03/2023 - Dated: 29-9-2023 - Integrated GST (IGST) - Payment of IGST
on import of Supply of online money gaming as the goods - proviso to
section 5(1) of IGST Act shall not apply (as CVD under Customs Act),
but on which integrated tax shall be levied u/s 5(1) itself w.e.f 1st day
of October, 2023.
12. 13/2023 - Dated: 26-9-2023 - Integrated GST (IGST) Rate - Category of
Supply of Services on which integrated tax will be payable under
reverse charge mechanism (RCM) under IGST Act - Entry [Link]. 10
omitted - Notification No. 10/2017- Integrated Tax (Rate) dated
28.06.2017 amended to implement decisions of the 50th GST Council.
13. 12/2023 - Dated: 26-9-2023 - Integrated GST (IGST) Rate - Exemptions
on supply of services under IGST Act - Services received from a
provider of service located in a non- taxable territory - Seeks to amend
notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017 to
implement decisions of the 50th GST Council.
14. 11/2023 - Dated: 26-9-2023 - Integrated GST (IGST) Rate - Rates for
supply of services under IGST Act - Transport of goods in a vessel -
Seeks to amend notification No. 8/2017- Integrated Tax (Rate) dated
28.06.2017 to implement decisions of the 50th GST Council.
15. 09/2023 - Dated: 26-7-2023 - Integrated GST (IGST) Rate - IGST Rate
Schedule u/s 5(1) - Notification No. 01/2017 amended - Integrated Tax
(Rate) to implement the decisions of 50th GST Council.
16. 08/2023 - Dated: 26-7-2023 - Integrated GST (IGST) Rate - Integrated
tax payable under RCM under IGST Act - words and figures “from the
Financial Year under forward charge and have not reverted to reverse
charge mechanism" notified - Recommended by GST Council in its
50th meeting held on 11.07.2023. Notification No. 10/2017 as
amended.
17. 07/2023 - Dated: 26-7-2023 - Integrated GST (IGST) Rate - Exemptions
on supply of services under IGST Act - Satellite launch services
 notified - GST Council recommendations in its 50th meeting held on
11.07.2023 - Notification No. 09/2017 as amended.
18. 06/2023 - Dated: 26-7-2023 - Integrated GST (IGST) Rate - Rates for
supply of services under IGST Act - Integrated GST (IGST) Rate - notify
change in GST with regards to services as recommended by GST
Council in its 50th meeting held on 11.07.2023 - Notification No.
08/2017 as amended.
19. 05/2023 - Dated: 9-5-2023 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 08/2017- Integrated Tax (Rate) dated
28.06.2017 so as to to extend last date for exercise of option by GTA to
pay GST under forward charge.
20. 03/2023 - Dated: 28-2-2023 - Integrated GST (IGST) Rate - IGST Rate
Schedule u/s 5(1) - Integrated tax levied on inter-State supplies of
goods - Seeks to amend notification no. 1/2017-Integrated Tax (Rate),
dated 28.06.2017.
21. 02/2023 - Dated: 28-2-2023 - Integrated GST (IGST) Rate - Categories
of services on which integrated tax will be payable under reverse
charge mechanism (RCM) under IGST Act - notify change in GST with
regards to services as recommended by GST Council in its 49th
meeting held on 18.02.2023 - Amending notification No. 10/2017.
22. 01/2023 - Dated: 28-2-2023 - Integrated GST (IGST) Rate - Exemptions
on supply of services under IGST Act - notify change in GST with
regards to services as recommended by GST Council in its 49th
meeting held on 18.02.2023 - Seeks to amend notification No. 9/2017-
Integrated Tax (Rate).
23. 15/2022 - Dated: 30-12-2022 - Integrated GST (IGST) Rate -
Exemptions on supply of services under IGST Act - Seeks to amend
Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June,
2017
24. 14/2022 - Dated: 30-12-2022 - Integrated GST (IGST) Rate - Reverse
charge on certain specified supplies of goods under section 5 (3) of
IGST Act - Seeks to amend Notification No. 4/2017- Integrated Tax
(Rate), dated the 28th June, 2017
25. 12/2022 - Dated: 30-12-2022 - Integrated GST (IGST) Rate - IGST Rate
Schedule u/s 5(1) - notifying rates of IGST on supply of goods - Seeks
to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th
June, 2017
26. 06/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - IGST Rate
Schedule u/s 5(1) - Seeks to amend Notification No. 1/2017-Integrated
Tax (Rate), dated the 28th June, 2017
27. 05/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Scope of
modified for certain Categories of services on which integrated tax will
be payable under reverse charge mechanism (RCM) - Seeks to amend
Notification No. 10/2017-Integrated Tax (Rate), dated the 28th June,
2017
28. 04/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Exemptions
on supply of services under IGST Act - Seeks to amend Notification No.
9/2017-Integrated Tax (Rate), dated the 28th June, 2017
29. 03/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Rates for
supply of services under IGST Act - Seeks to amend Notification No.
8/2017-Integrated Tax (Rate), dated the 28th June, 2017
30. 02/2022 - Dated: 31-3-2022 - Integrated GST (IGST) Rate - Seeks to
provide for a concessional rate on inter state supply of bricks
conditional to not availing the ITC , as recommended by 45 GSTC
31. 01/2022-Integrated Tax (Rate) - Dated: 31-3-2022 - Integrated GST
(IGST) Rate - Seeks to amend Notification No. 1/2017-Integrated Tax
(Rate), dated the 28th June, 2017
32. 22/2021 - Dated: 31-12-2021 - Integrated GST (IGST) Rate - Seeks to
supersede notification 15/2021- IT(R) dated 18.11.2021 and amend
Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.
33. 21/2021 - Dated: 31-12-2021 - Integrated GST (IGST) Rate - Seeks to
supersede notification 14/2021- IT(R) dated 18.11.2021 and amend
Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.
34. 18/2021 - Dated: 28-12-2021 - Integrated GST (IGST) Rate - Seeks to
amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017
35. 17/2021 - Dated: 18-11-2021 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 14/2017- Integrated Tax (Rate), dated the 28th
June, 2017
36. 16/2021 - Dated: 18-11-2021 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 9/2017- Integrated Tax (Rate), dated the 28th
June, 2017
37. 15/2021 - Dated: 18-11-2021 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th
June, 2017
38. 14/2021 - Dated: 18-11-2021 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th
June, 2017 - Prescribes IGST @ 12% on certain Textile and textile
products and Garments falling under chapter 50, 51, 52, 53, 54, 55,
56, 58, 59, 60, 63, 64 w.e.f. 1.1.2022
39. 13/2021 - Dated: 27-10-2021 - Integrated GST (IGST) Rate - Seeks to
amend Notification No 1/2017- Integrated Tax (Rate) dated
28.06.2017.
40. 11/2021 - Dated: 30-9-2021 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 40/2017-Integrated Tax (Rate), dated the 18th
October, 2017
41. 10/2021 - Dated: 30-9-2021 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 4/2017- Integrated Tax (Rate), dated the 28th
June, 2017
42. 08/2021 - Dated: 30-9-2021 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 1/2017- Integrated Tax (Rate) dated the 28th
June, 2017
43. 07/2021 - Dated: 30-9-2021 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 09/2017- Integrated Tax (Rate) so as to
implement recommendations made by GST Council in its 45th meeting
held on 17.09.2021.
44. 06/2021 - Dated: 30-9-2021 - Integrated GST (IGST) Rate - 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
45th meeting held on 17.09.2021.
45. 04/2021 - Dated: 14-6-2021 - Integrated GST (IGST) Rate - 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.
46. 02/2021 - Dated: 2-6-2021 - Integrated GST (IGST) Rate - 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.
47. 01/2021 - Dated: 2-6-2021 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 1/2017- Integrated Tax (Rate) to prescribe
change in CGST rate of goods
48. 32/2021 - Dated: 31-5-2021 - Customs -Tariff - Seeks to exempt IGST
on imports of specified COVID-19 relief material subject to specified
conditions, up to 31st August, 2021
49. Ad hoc Exemption Order No. 4/2021-Customs - Dated: 3-5-2021 -
Customs -Tariff - Seeks to exempt IGST on imports of specified
COVID-19 relief material donated from abroad, up to 30th June, 2021.
50. 30/2021 - Dated: 1-5-2021 - Customs -Tariff - Seeks to reduce IGST on
Oxygen Concentrators when imported for personal use.
51. 05/2020 - Dated: 16-10-2020 - Integrated GST (IGST) Rate -
Amendment in Notification No. 9/2017- Integrated Tax (Rate), dated
the 28th June, 2017
52. 04/2020 - Dated: 30-9-2020 - Integrated GST (IGST) Rate - Extension
of IGST exemption on services by way of transportation of goods by air
or by sea from customs station of clearance in India to a place outside
India, by one year i.e. upto 30.09.2021.
53. 02/2020 - Dated: 26-3-2020 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th
June, 2017
54. 03/2020 - Dated: 25-3-2020 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 1/2017- Integrated Tax (Rate), dated the 28th
June, 2017
55. 01/2020 - Dated: 21-2-2020 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017
so as to notify rate of GST on supply of lottery.
56. 28/2019 - Dated: 31-12-2019 - Integrated GST (IGST) Rate - To 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.
57. 27/2019 - Dated: 31-12-2019 - Integrated GST (IGST) Rate - To 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.
58. 26/2019 - Dated: 30-12-2019 - Integrated GST (IGST) Rate - Seeks 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
59. 23/2019 - Dated: 30-9-2019 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 07/2019 - Integrated Tax (Rate), dated the 29th
March, 2019 by amending the entry related to cement.
60. 21/2019 - Dated: 30-9-2019 - Integrated GST (IGST) Rate - Seeks 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.
61. 19/2019 - Dated: 30-9-2019 - Integrated GST (IGST) Rate - 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
37th meeting held on 20.09.2019.
62. 18/2019 - Dated: 30-9-2019 - Integrated GST (IGST) Rate - Seeks to
exempt supply of goods for specified projects under FAO.
63. 14/2019 - Dated: 30-9-2019 - Integrated GST (IGST) Rate - Seeks to
amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to
specify effective IGST rates for specified goods, to give effect to the
recommendations of the GST Council in its 37th meeting dated
20.09.2019.
64. 12/2019 - Dated: 31-7-2019 - Integrated GST (IGST) Rate - Seeks to
reduce the GST rate on Electric Vehicles, and charger or charging
stations for Electric vehicles.
65. 11/2019 - Dated: 29-6-2019 - Integrated GST (IGST) Rate - Seeks to
exempts any supply of goods by a retail outlet established in the
departure area of an international airport, beyond the immigration
counters, to an outgoing international tourist.
66. 09/2019 - Dated: 10-5-2019 - Integrated GST (IGST) Rate - To amend
notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last
date for exercising the option by promoters to pay tax at the old rates
of 12%/ 8% with ITC
67. 08/2019 - Dated: 29-3-2019 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 1/2017- Integrated Tax (Rate) so as to notify
IGST rate of certain goods as recommended by Goods and Services Tax
Council for real estate sector.
68. 07/2019 - Dated: 29-3-2019 - Integrated GST (IGST) Rate - Seeks to
notify certain services to be taxed under RCM under section 5(4) of
IGST Act as recommended by Goods and Services Tax Council for real
estate sector.
69. 05/2019 - Dated: 29-3-2019 - Integrated GST (IGST) Rate - Seeks 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 for real estate
sector.
70. 04/2019 - Dated: 29-3-2019 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt
certain services as recommended by Goods and Services Tax Council
for real estate sector.
71. 03/2019 - Dated: 29-3-2019 - Integrated GST (IGST) Rate - Seeks 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 for real estate sector.
72. 30/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Integrated GST
(IGST) Rate - Seeks 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.
73. 28/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Integrated GST
(IGST) Rate - Seeks 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.
74. 27/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Integrated GST
(IGST) Rate - Exemption to integrated tax on supply of gold, silver or
platinum by nominated agencies to registered persons.
75. 25/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Integrated GST
(IGST) Rate - Seeks 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.
76. G.S.R. 909(E) - Dated: 19-9-2018 - Special Economic Zone - Special
Economic Zones (Amendment) Rules, 2018
77. 22/2018 - Dated: 26-7-2018 - Integrated GST (IGST) Rate - Seeks 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
78. 19/2018 - Dated: 26-7-2018 - Integrated GST (IGST) Rate - Seeks 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
79. 16/2018 - Dated: 26-7-2018 - Integrated GST (IGST) Rate - Seeks 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)
80. 14/2018 - Dated: 26-7-2018 - Integrated GST (IGST) Rate - Seeks 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
81. 12/2018 - Dated: 28-5-2018 - Integrated GST (IGST) Rate - Seeks 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)
82. 09/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate -
Concessional rate of GST on Old and used Vehicles
83. 07/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate - seeks to
amend Notification No.1/2017-IGST (Rate).
84. 06/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate - Seeks 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.
85. 03/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 10/2017- Integrated 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).
86. 01/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate - Seeks 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.
87. 48/2017 - Dated: 14-11-2017 - Integrated GST (IGST) Rate - Seeks 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.
88. 47/2017 - Dated: 14-11-2017 - Integrated GST (IGST) Rate -
Concessional GST rate of 5% on scientific and technical equipments
supplied to public funded research institutions.
89. 45/2017 - Dated: 14-11-2017 - Integrated GST (IGST) Rate - Seeks 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.
90. 43/2017 - Dated: 14-11-2017 - Integrated GST (IGST) Rate - Seeks to
amend notification no. 1/2017- Integrated tax(rate) dated 28.06.2017
to give effect to gst council decisions regarding gst rates.
91. 41/2017 - Dated: 23-10-2017 - Integrated GST (IGST) Rate - IGST at
the rate of 0.1% shall be payable on inter-State supply of taxable goods
by a registered supplier to a registered recipient for export subject to
specified conditions.
92. 40/2017 - Dated: 18-10-2017 - Integrated GST (IGST) Rate - Reduced
rate of IGST 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.
93. 39/2017 - Dated: 13-10-2017 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply
of services
94. 38/2017 - Dated: 13-10-2017 - Integrated GST (IGST) Rate - Reduced
rate of Integrated Tax (IGST) on the leasing of motor vehicles - where
purchased and supplied on lease before 1.7.2017
95. 37/2017 - Dated: 13-10-2017 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 4/2017-Integrated Tax (Rate) - Reverse charge
(RCM) on certain specified supplies of goods
96. 35/2017 - Dated: 13-10-2017 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 1/2017-Integrated Tax (Rate) - IGST Rate
Schedule for supply of goods
97. 34/2017 - Dated: 13-10-2017 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 10/2017-IT(R) regarding services provided by
Overseeing Committee members to RBI - reverse charge mechanism
(RCM)
98. 32/2017 - Dated: 13-10-2017 - Integrated GST (IGST) Rate - IGST on
Reverse Charge Mechanism (RCM) - payment of tax u/s 5(4) of the
IGST Act, 2017 exempted till 30.09.2018
99. 30/2017 - Dated: 22-9-2017 - Integrated GST (IGST) Rate - Exempts
Skimmed milk powder, or concentrated milk - supplied to a distinct
person - for distribution through dairy cooperatives or companies
registered under the Companies Act, 2013
100. 27/2017 - Dated: 22-9-2017 - Integrated GST (IGST) Rate - Seeks to
amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017
to give effect to gst council decisions regarding gst rates.
101. 26/2017 - Dated: 21-9-2017 - Integrated GST (IGST) Rate - Exempts
inter-state supply of heavy water and nuclear fuels from DAE to NPCIL
102. 24/2017 - Dated: 21-9-2017 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 08/2017-IT(R) to reduce CGST rate on specified
supplies of Works Contract Services
103. 23/2017 - Dated: 22-8-2017 - Integrated GST (IGST) Rate - Seeks 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
104. 22/2017 - Dated: 22-8-2017 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 10/2017-IT(R) to amend RCM provisions for
GTA and to insert explanation for LLP
105. 20/2017 - Dated: 22-8-2017 - Integrated GST (IGST) Rate - Seeks 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%
106. 19/2017 - Dated: 18-8-2017 - Integrated GST (IGST) Rate - Seeks to
reduce IGST rate on specified parts of tractors from 28% to 18 %
107. 72/2017 - Dated: 16-8-2017 - Customs -Tariff - Exemption /
Concessional rate of customs duty / IGST in respect of temporary
import of goods (on lease) to be re-exported subject to specified
condition
108. 64/2017 - Dated: 5-7-2017 - Customs -Tariff - IGST exemption to SEZs
on import of Goods by a unit/developer in an SEZ
109. 18/2017 - Dated: 5-7-2017 - Integrated GST (IGST) Rate - IGST
exemption to SEZs on import of Services by a unit/developer in an SEZ
110. 50/2017 - Dated: 30-6-2017 - Customs -Tariff - Effective rates of
customs duty and IGST for goods imported into India.
111. 16/2017 - Dated: 30-6-2017 - Integrated GST (IGST) Rate - Seek 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%
112. 14/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Categories
of services the tax on inter-State supplies of which shall be paid by the
electronic commerce operator
113. 10/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Categories
of services on which integrated tax will be payable under reverse
charge mechanism (RCM) under IGST Act
114. 09/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Exemptions
on supply of services under IGST Act
115. 08/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Rates for
supply of services under IGST Act
116. 07/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Exemption
from IGST supplies by CSD to Unit Run Canteens and supplies by CSD
/ Unit Run Canteens to authorised customers under section 6 (1)
117. 04/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Reverse
charge on certain specified supplies of goods under section 5 (3)
118. 03/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate -
Concessional rate of IGST on inter-State supplies of certain goods
119. 02/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Absolute
Exemption from IGST on inter-State supplies of goods
120. 01/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - IGST Rate
Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3%
and 0.25% on supply of goods.
Power to grant exemption from tax.

6. (1) Where the Government is satisfied that it is necessary in the public

interest so to do, it may, on the recommendations of the Council, by
notification, exempt generally, either absolutely or subject to such
conditions as may be specified therein, goods or services or both of any
specified description from the whole or any part of the tax leviable thereon
with effect from such date as may be specified in such notification.

(2) Where the Government is satisfied that it is necessary in the public

interest so to do, it may, on the recommendations of the Council, by special
order in each case, under circumstances of an exceptional nature to be
stated in such order, exempt from payment of tax any goods or services or
both on which tax is leviable.

(3) The Government may, if it considers necessary or expedient so to do for

the purpose of clarifying the scope or applicability of any notification issued
under sub-section (1) or order issued under sub-section (2), insert an
Explanation in such notification or order, as the case may be, by notification
at any time within one year of issue of the notification under sub-section (1)
or order under sub-section (2), and every such Explanation shall have effect
as if it had always been the part of the first such notification or order, as the
case may be.

Explanation.–– For the purposes of this section, where an exemption in

respect of any goods or services or both from the whole or part of the tax
leviable thereon has been granted absolutely, the registered person
supplying such goods or services or both shall not collect the tax, in excess
of the effective rate, on such supply of goods or services or both.

Notifications

1. 04/2024 - Dated: 12-7-2024 - Integrated GST (IGST) Rate - Seeks to

amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th
June, 2017 - Exemptions on supply of services.
2. 03/2024 - Dated: 12-7-2024 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 2/2017-Integrated Tax (Rate), dated the 28th
June, 2017 - Exemption from IGST on inter-State supplies of goods.
3. 01/2024 - Dated: 12-7-2024 - Compensation CESS Rate - Central
Government exempts supply of goods falling under the heading 2202
by a Unit Run Canteen (URC) to authorised customers, from the whole
of the Goods and Services Tax Compensation Cess leviable thereon
under section 8 of the Goods and Services Tax (Compensation to
States) Act, 2017
4. 21/2023 - Dated: 19-10-2023 - Integrated GST (IGST) Rate - Absolute
Exemption from IGST on inter-State supplies of Food preparation of
millet flour, in powder form, containing at least 70% millets by weight,
other than pre-packaged and labelled - Notification No 02/2017-
Integrated Tax (Rate) dated 28.06.2017 as amended.
 5. 16/2023 - Dated: 19-10-2023 - Integrated GST (IGST) Rate -
Exemptions on supply of services under IGST Act - Certain services
provided to Governmental Authority exempted - Ministry of Railways
(Indian Railways) excluded from certain items - Notification No
9/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
6. 15/2023 - Dated: 19-10-2023 - Integrated GST (IGST) Rate - Rates for
supply of services under IGST Act - Serial no. 8, 10 and 34 amended -
Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 as
amended.
7. 12/2023 - Dated: 26-9-2023 - Integrated GST (IGST) Rate - Exemptions
on supply of services under IGST Act - Services received from a
provider of service located in a non- taxable territory - Seeks to amend
notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017 to
implement decisions of the 50th GST Council.
8. 11/2023 - Dated: 26-9-2023 - Integrated GST (IGST) Rate - Rates for
supply of services under IGST Act - Transport of goods in a vessel -
Seeks to amend notification No. 8/2017- Integrated Tax (Rate) dated
28.06.2017 to implement decisions of the 50th GST Council.
9. 10/2023 - Dated: 26-7-2023 - Integrated GST (IGST) Rate - Exemption
to integrated tax on supply of gold, silver or platinum by nominated
agencies to registered persons - Notification No. 27/2018 as amended -
Integrated Tax(Rate) to implement the decisions of 50th GST Council.
10. 07/2023 - Dated: 26-7-2023 - Integrated GST (IGST) Rate - Exemptions
on supply of services under IGST Act - Satellite launch services
notified - GST Council recommendations in its 50th meeting held on
11.07.2023 - Notification No. 09/2017 as amended.
11. 06/2023 - Dated: 26-7-2023 - Integrated GST (IGST) Rate - Rates for
supply of services under IGST Act - Integrated GST (IGST) Rate - notify
change in GST with regards to services as recommended by GST
Council in its 50th meeting held on 11.07.2023 - Notification No.
08/2017 as amended.
12. 05/2023 - Dated: 9-5-2023 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 08/2017- Integrated Tax (Rate) dated
28.06.2017 so as to to extend last date for exercise of option by GTA to
pay GST under forward charge.
13. 04/2023 - Dated: 28-2-2023 - Integrated GST (IGST) Rate - Absolute
Exemption from IGST on inter-State supplies of goods - Entries related
to Rab, other than pre-packaged and labelled inserted - Seeks to
amend notification no. 2/2017-Integrated Tax (Rate), dated 28.06.2017.
14. 01/2023 - Dated: 28-2-2023 - Integrated GST (IGST) Rate - Exemptions
on supply of services under IGST Act - notify change in GST with
regards to services as recommended by GST Council in its 49th
meeting held on 18.02.2023 - Seeks to amend notification No. 9/2017-
Integrated Tax (Rate).
15. 15/2022 - Dated: 30-12-2022 - Integrated GST (IGST) Rate -
Exemptions on supply of services under IGST Act - Seeks to amend
Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June,
2017
16. 13/2022 - Dated: 30-12-2022 - Integrated GST (IGST) Rate - Absolute
Exemption from IGST on inter-State supplies of goods - Seeks to
amend Notification No. 2/2017-Integrated Tax (Rate), dated the 28th
June, 2017
17. 11/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Withdrawal
of concessional rate of GST - Rescinds notification No. 47/2017-
Integrated Tax (Rate), dated the 14th November, 2017 - Concessional
GST rate of 5% on scientific and technical equipments supplied to
public funded research institutions
18. 10/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Scope of Fly
ash bricks; Fly ash aggregates; Fly ash blocks modified - Seeks to
amend Notification No. 02/2022-Intergated Tax (Rate), dated the 31st
March, 2022 - concessional rate on inter state supply of bricks
conditional to not availing the ITC
19. 08/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 3/2017-Integrated Tax (Rate), dated the 28th
June, 2017 - Concessional rate of IGST on inter-State supplies of
certain goods increased from 5% to 12%
20. 07/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Absolute
Exemption from IGST on inter-State supplies of goods - Seeks to
amend Notification No. 2/2017-Integrated Tax (Rate), dated the 28th
June, 2017
21. 04/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Exemptions
on supply of services under IGST Act - Seeks to amend Notification No.
9/2017-Integrated Tax (Rate), dated the 28th June, 2017
22. 03/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Rates for
supply of services under IGST Act - Seeks to amend Notification No.
8/2017-Integrated Tax (Rate), dated the 28th June, 2017
23. 02/2022 - Dated: 31-3-2022 - Integrated GST (IGST) Rate - Seeks to
provide for a concessional rate on inter state supply of bricks
conditional to not availing the ITC , as recommended by 45 GSTC
24. 22/2021 - Dated: 31-12-2021 - Integrated GST (IGST) Rate - Seeks to
supersede notification 15/2021- IT(R) dated 18.11.2021 and amend
Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.
25. 20/2021 - Dated: 28-12-2021 - Integrated GST (IGST) Rate - Seeks to
amend Notification No 22/2018- Integrated Tax (Rate) dated
26.07.2018
26. 19/2021 - Dated: 28-12-2021 - Integrated GST (IGST) Rate - Seeks to
amend Notification No 2/2017- Integrated Tax (Rate) dated
28.06.2017.
27. 16/2021 - Dated: 18-11-2021 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 9/2017- Integrated Tax (Rate), dated the 28th
June, 2017
28. 15/2021 - Dated: 18-11-2021 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th
June, 2017
29. 12/2021 - Dated: 30-9-2021 - Integrated GST (IGST) Rate - Seeks to
exempt CGST on specified medicines used in COVID-19, up to 31st
December, 2021
30. 09/2021 - Dated: 30-9-2021 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 2/2017-Integrated Tax (Rate), dated the 28th
June, 2017
31. 07/2021 - Dated: 30-9-2021 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 09/2017- Integrated Tax (Rate) so as to
implement recommendations made by GST Council in its 45th meeting
held on 17.09.2021.
32. 06/2021 - Dated: 30-9-2021 - Integrated GST (IGST) Rate - 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
45th meeting held on 17.09.2021.
33. 05/2021 - Dated: 14-6-2021 - Integrated GST (IGST) Rate - Seeks to
provide the concessional rate of IGST on Covid-19 relief supplies, up to
and inclusive of 30th September 2021.
34. 04/2021 - Dated: 14-6-2021 - Integrated GST (IGST) Rate - 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.
35. 02/2021 - Dated: 2-6-2021 - Integrated GST (IGST) Rate - 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.
36. 05/2020 - Dated: 16-10-2020 - Integrated GST (IGST) Rate -
Amendment in Notification No. 9/2017- Integrated Tax (Rate), dated
the 28th June, 2017
37. 04/2020 - Dated: 30-9-2020 - Integrated GST (IGST) Rate - Extension
of IGST exemption on services by way of transportation of goods by air
or by sea from customs station of clearance in India to a place outside
India, by one year i.e. upto 30.09.2021.
38. 02/2020 - Dated: 26-3-2020 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th
June, 2017
39. 27/2019 - Dated: 31-12-2019 - Integrated GST (IGST) Rate - To 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.
40. 25/2019 - Dated: 22-11-2019 - Integrated GST (IGST) Rate - Seeks to
insert explanation regarding Bus Body Building in Notification No.
8/2017-Integrated Tax (Rate) dt. 28.06.2017
41. 20/2019 - Dated: 30-9-2019 - Integrated GST (IGST) Rate - Seeks 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.
42. 19/2019 - Dated: 30-9-2019 - Integrated GST (IGST) Rate - 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
37th meeting held on 20.09.2019.
43. 18/2019 - Dated: 30-9-2019 - Integrated GST (IGST) Rate - Seeks to
exempt supply of goods for specified projects under FAO.
44. 17/2019 - Dated: 30-9-2019 - Integrated GST (IGST) Rate - Seeks to
amend notification No 27/2018- Integrated Tax (Rate) dated
31.12.2018 so as to exempt IGST on supplies of silver and platinum by
nominated agencies to registered persons.
45. 16/2019 - Dated: 30-9-2019 - Integrated GST (IGST) Rate - Seeks to
amend notification No 3/2017- Integrated Tax (Rate) dated 28.6.2017
so as to extend concessional IGST rates to specified projects under
HELP/OALP, and other changes.
46. 15/2019 - Dated: 30-9-2019 - Integrated GST (IGST) Rate - Seeks to
amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017
 to grant exemption to dried tamarind and cups, plates made of leaves,
bark and flowers of plants.
47. 13/2019 - Dated: 31-7-2019 - Integrated GST (IGST) Rate - Seeks to
exempt the hiring of Electric buses by local authorities from GST
48. 11/2019 - Dated: 29-6-2019 - Integrated GST (IGST) Rate - Seeks to
exempts any supply of goods by a retail outlet established in the
departure area of an international airport, beyond the immigration
counters, to an outgoing international tourist.
49. 09/2019 - Dated: 10-5-2019 - Integrated GST (IGST) Rate - To amend
notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last
date for exercising the option by promoters to pay tax at the old rates
of 12%/ 8% with ITC
50. 04/2019 - Dated: 29-3-2019 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt
certain services as recommended by Goods and Services Tax Council
for real estate sector.
51. 03/2019 - Dated: 29-3-2019 - Integrated GST (IGST) Rate - Seeks 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 for real estate sector.
52. 02/2019 - Dated: 4-2-2019 - Integrated GST (IGST) Rate - Seeks to
rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate)
dated 28.06.2017 in relation to exemption of IGST on supply of
services having place of supply in Nepal or Bhutan, against payment in
Indian Rupees
53. 01/2019 – Integrated Tax (Rate) - Dated: 29-1-2019 - Integrated GST
(IGST) Rate - Seeks to rescind notification No. 32/2017-Central Tax
(Rate) dated 13.10.2017 in view of bringing into effect the
amendments (regarding RCM on supplies by unregistered persons) in
the GST Acts
54. 31/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Integrated GST
(IGST) Rate - Seeks 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.
55. 29/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Integrated GST
(IGST) Rate - Seeks 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.
56. 28/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Integrated GST
(IGST) Rate - Seeks 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.
57. 27/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Integrated GST
(IGST) Rate - Exemption to integrated tax on supply of gold, silver or
platinum by nominated agencies to registered persons.
58. 26/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Integrated GST
(IGST) Rate - Seeks 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.
59. 24/2018 - Dated: 20-9-2018 - Integrated GST (IGST) Rate - Seeks 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.
60. 23/2018 - Dated: 6-8-2018 - Integrated GST (IGST) Rate - Seeks to
exempt payment of tax under section 5(4) of the IGST Act, 2017 till
30.09.2019.
61. 22/2018 - Dated: 26-7-2018 - Integrated GST (IGST) Rate - Seeks 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
62. 20/2018 - Dated: 26-7-2018 - Integrated GST (IGST) Rate - Seeks 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
63. 18/2018 - Dated: 26-7-2018 - Integrated GST (IGST) Rate - Seeks 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
64. 15/2018 - Dated: 26-7-2018 - Integrated GST (IGST) Rate - Seeks 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
65. 14/2018 - Dated: 26-7-2018 - Integrated GST (IGST) Rate - Seeks 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
66. 13/2018 - Dated: 29-6-2018 - Integrated GST (IGST) Rate - Seeks to
exempt payment of tax under section 5(4) of the IGST Act, 2017 till
30.09.2018.
67. 11/2018 - Dated: 23-3-2018 - Integrated GST (IGST) Rate - Seeks to
exempt payment of tax under section 5(4) of the IGST Act, 2017 till
30.06.2018.
68. 10/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate - Seeks to
amend Notification No.47/2017-IGST (Rate)
69. 08/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate - Seeks to
amend Notification No.2/2017-IGST (Rate)
70. 06/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate - Seeks 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.
71. 05/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate - Seeks to
exempt Central Government’s share of Profit Petroleum from
Integrated tax.
72. 02/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate - Seeks 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
73. 01/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate - Seeks 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.
74. 50/2017 - Dated: 14-11-2017 - Integrated GST (IGST) Rate - Seeks 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.
75. 49/2017 - Dated: 14-11-2017 - Integrated GST (IGST) Rate - Seeks 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.
76. 48/2017 - Dated: 14-11-2017 - Integrated GST (IGST) Rate - Seeks 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.
77. 47/2017 - Dated: 14-11-2017 - Integrated GST (IGST) Rate -
Concessional GST rate of 5% on scientific and technical equipments
supplied to public funded research institutions.
78. 44/2017 - Dated: 14-11-2017 - Integrated GST (IGST) Rate - seeks to
amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017
to give effect to gst council decisions regarding gst exemptions
79. 42/2017 - Dated: 27-10-2017 - Integrated GST (IGST) Rate - Seeks 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
80. 41/2017 - Dated: 23-10-2017 - Integrated GST (IGST) Rate - IGST at
the rate of 0.1% shall be payable on inter-State supply of taxable goods
by a registered supplier to a registered recipient for export subject to
specified conditions.
81. 39/2017 - Dated: 13-10-2017 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply
of services
82. 36/2017 - Dated: 13-10-2017 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 2/2017-Integrated Tax (Rate) - Absolute
Exemption from IGST on inter-state supply of goods
83. 33/2017 - Dated: 13-10-2017 - Integrated GST (IGST) Rate -
Amendments in the Notification No.9/2017- Integrated Tax (Rate),
dated the 28th June, 2017 - Exemptions on supply of services
84. 32/2017 - Dated: 13-10-2017 - Integrated GST (IGST) Rate - IGST on
Reverse Charge Mechanism (RCM) - payment of tax u/s 5(4) of the
IGST Act, 2017 exempted till 30.09.2018
85. 31/2017 - Dated: 29-9-2017 - Integrated GST (IGST) Rate - Exempting
supply of services associated with transit cargo to Nepal and Bhutan.
86. 30/2017 - Dated: 22-9-2017 - Integrated GST (IGST) Rate - Exempts
Skimmed milk powder, or concentrated milk - supplied to a distinct
person - for distribution through dairy cooperatives or companies
registered under the Companies Act, 2013
87. 28/2017 - Dated: 22-9-2017 - Integrated GST (IGST) Rate - Seeks to
amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017
to give effect to GST council decisions regarding GST exemptions.
88. 26/2017 - Dated: 21-9-2017 - Integrated GST (IGST) Rate - Exempts
inter-state supply of heavy water and nuclear fuels from DAE to NPCIL
 89. 25/2017 - Dated: 21-9-2017 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 09/2017-IT(R) to exempt right to admission to
the events organised under FIFA U-17 World Cup 2017
90. 24/2017 - Dated: 21-9-2017 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 08/2017-IT(R) to reduce CGST rate on specified
supplies of Works Contract Services
91. 21/2017 - Dated: 22-8-2017 - Integrated GST (IGST) Rate - Seeks 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.
92. 20/2017 - Dated: 22-8-2017 - Integrated GST (IGST) Rate - Seeks 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%
93. 18/2017 - Dated: 5-7-2017 - Integrated GST (IGST) Rate - IGST
exemption to SEZs on import of Services by a unit/developer in an SEZ
94. 17/2017 - Dated: 5-7-2017 - Integrated GST (IGST) Rate - Rescinding
Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017
95. 15/2017 - Dated: 30-6-2017 - Integrated GST (IGST) Rate - Notification
for Exemption from Integrated Tax to SEZ
96. 09/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Exemptions
on supply of services under IGST Act
97. 08/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Rates for
supply of services under IGST Act
98. 07/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Exemption
from IGST supplies by CSD to Unit Run Canteens and supplies by CSD
/ Unit Run Canteens to authorised customers under section 6 (1)
99. 03/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate -
Concessional rate of IGST on inter-State supplies of certain goods
100. 02/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Absolute
Exemption from IGST on inter-State supplies of goods
 CHAPTER IV

DETERMINATION OF NATURE OF SUPPLY

Inter-State supply

7. (1) Subject to the provisions of section 10, supply of goods, where the
location of the supplier and the place of supply are in––

(a) two different States;

(b) two different Union territories; or

(c) a State and a Union territory,

shall be treated as a supply of goods in the course of inter-State trade or

commerce.

(2) Supply of goods imported into the territory of India, till they cross the
customs frontiers of India, shall be treated to be a supply of goods in the
course of inter-State trade or commerce.

(3) Subject to the provisions of section 12, supply of services, where the
location of the supplier and the place of supply are in––

(a) two different States;

(b) two different Union territories; or

(c) a State and a Union territory,

shall be treated as a supply of services in the course of inter-State trade or

commerce.

(4) Supply of services imported into the territory of India shall be treated to
be a supply of services in the course of inter-State trade or commerce.

(5) Supply of goods or services or both,––

(a) when the supplier is located in India and the place of supply is
outside India;

(b) to or by a Special Economic Zone developer or a Special Economic

Zone unit; or

(c) in the taxable territory, not being an intra-State supply and not
covered elsewhere in this section,

shall be treated to be a supply of goods or services or both in the course of

inter-State trade or commerce.
Notifications

1. 06/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate - Seeks 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.
Intra-State supply.

8. (1) Subject to the provisions of section 10, supply of goods where the
location of the supplier and the place of supply of goods are in the same
State or same Union territory shall be treated as intra-State supply:

Provided that the following supply of goods shall not be treated as intra-
State supply, namely:––

(i) supply of goods to or by a Special Economic Zone developer or a

Special Economic Zone unit;

(ii) goods imported into the territory of India till they cross the
customs frontiers of India; or

(iii) supplies made to a tourist referred to in section 15.

(2) Subject to the provisions of section 12, supply of services where the
location of the supplier and the place of supply of services are in the same
State or same Union territory shall be treated as intra-State supply:

Provided that the intra-State supply of services shall not include supply of
services to or by a Special Economic Zone developer or a Special Economic
Zone unit.

Explanation 1.––For the purposes of this Act, where a person has,––

(i) an establishment in India and any other establishment outside

India;

(ii) an establishment in a State or Union territory and any other

establishment outside that State or Union territory; or

(iii) an establishment in a State or Union territory and any other

establishment 1[****] registered within that State or Union territory,
then such establishments shall be treated as establishments of
distinct persons.

Explanation 2.––A person carrying on a business through a branch or an

agency or a representational office in any territory shall be treated as
having an establishment in that territory.

******

Notes

1. Omitted vide Integrated Goods and Services Tax (Amendment) Act, 2018
w.e.f 01-02-2019 before it was read as "being a business vertical"
Notifications

1. 15/2018 - Dated: 26-7-2018 - Integrated GST (IGST) Rate - Seeks 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
2. 09/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Exemptions
on supply of services under IGST Act
Supplies in territorial waters.

9. Notwithstanding anything contained in this Act,––

(a) where the location of the supplier is in the territorial waters, the
location of such supplier; or

(b) where the place of supply is in the territorial waters, the place of
supply, shall, for the purposes of this Act, be deemed to be in the
coastal State or Union territory where the nearest point of the
appropriate baseline is located.
 CHAPTER V

PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

Place of supply of goods other than supply of goods imported into,

or exported from India.

10. (1) The place of supply of goods, other than supply of goods imported
into, or exported from India, shall be as under,––

(a) where the supply involves movement of goods, whether by the

supplier or the recipient or by any other person, the place of supply of
such goods shall be the location of the goods at the time at which the
movement of goods terminates for delivery to the recipient;

(b) where the goods are delivered by the supplier to a recipient or any
other person on the direction of a third person, whether acting as an
agent or otherwise, before or during movement of goods, either by
way of transfer of documents of title to the goods or otherwise, it
shall be deemed that the said third person has received the goods and
the place of supply of such goods shall be the principal place of
business of such person;

(c) where the supply does not involve movement of goods, whether by
the supplier or the recipient, the place of supply shall be the location
of such goods at the time of the delivery to the recipient;

1
[(ca) where the supply of goods is made to a person other than a
registered person, the place of supply shall, notwithstanding anything
contrary contained in clause (a) or clause (c), be the location as per
the address of the said person recorded in the invoice issued in
respect of the said supply and the location of the supplier where the
address of the said person is not recorded in the invoice.

Explanation.—For the purposes of this clause, recording of the name of

the State of the said person in the invoice shall be deemed to be the
recording of the address of the said person;]

(d) where the goods are assembled or installed at site, the place of
supply shall be the place of such installation or assembly;

(e) where the goods are supplied on board a conveyance, including a

vessel, an aircraft, a train or a motor vehicle, the place of supply shall
be the location at which such goods are taken on board.

(2) Where the place of supply of goods cannot be determined, the place of
supply shall be determined in such manner as may be prescribed.
**************

NOTES:-

1. Inserted vide THE INTEGRATED GOODS AND SERVICES TAX

(AMENDMENT) ACT, 2023 dated 18-08-2023 w.e.f. 01-10-2023

Notifications

1. Section 8 - Intra-State supply. - INTEGRATED GOODS AND SERVICES

TAX ACT, 2017
2. Section 7 - Inter-State supply - INTEGRATED GOODS AND SERVICES
TAX ACT, 2017
3. Note:- What is the location of supplier of Goods for determination
place of supply of goods under GST / IGST
Place of supply of goods imported into, or exported from India.

11. The place of supply of goods,––

(a) imported into India shall be the location of the importer;

(b) exported from India shall be the location outside India.

Notifications

1. Circular No. 214/8/2024-GST - Dated: 26-6-2024 - Clarification on the

requirement of reversal of input tax credit in respect of the portion of
the premium for life insurance policies which is not included in
taxable...
2. Note:- What is the meaning of export of goods under GST
3. Manual - Exempt Supply
Place of supply of services where location of supplier and recipient
is in India

12. (1) The provisions of this section shall apply to determine the place of
supply of services where the location of supplier of services and the
location of the recipient of services is in India.

(2) The place of supply of services, except the services specified in sub-
sections (3) to (14),––

(a) made to a registered person shall be the location of such person;

(b) made to any person other than a registered person shall be,––

(i) the location of the recipient where the address on record

exists; and

(ii) the location of the supplier of services in other cases.

(3) The place of supply of services,––

(a) directly in relation to an immovable property, including services

provided by architects, interior decorators, surveyors, engineers and
other related experts or estate agents, any service provided by way of
grant of rights to use immovable property or for carrying out or co-
ordination of construction work; or

(b) by way of lodging accommodation by a hotel, inn, guest house,

home stay, club or campsite, by whatever name called, and including a
house boat or any other vessel; or

(c) by way of accommodation in any immovable property for organising

any marriage or reception or matters related thereto, official, social,
cultural, religious or business function including services provided in
relation to such function at such property; or

(d) any services ancillary to the services referred to in clauses (a), (b)
and (c),

shall be the location at which the immovable property or boat or vessel, as

the case may be, is located or intended to be located:

Provided that if the location of the immovable property or boat or vessel is

located or intended to be located outside India, the place of supply shall be
the location of the recipient.

Explanation.––Where the immovable property or boat or vessel is located in

more than one State or Union territory, the supply of services shall be
treated as made in each of the respective States or Union territories, in
proportion to the value for services separately collected or determined in
terms of the contract or agreement entered into in this regard or, in the
absence of such contract or agreement, on such other basis as may be
prescribed.

(4) The place of supply of restaurant and catering services, personal

grooming, fitness, beauty treatment, health service including cosmetic and
plastic surgery shall be the location where the services are actually
performed.

(5) The place of supply of services in relation to training and performance

appraisal to,––

(a) a registered person, shall be the location of such person;

(b) a person other than a registered person, shall be the location

where the services are actually performed.

(6) The place of supply of services provided by way of admission to a

cultural, artistic, sporting, scientific, educational, entertainment event or
amusement park or any other place and services ancillary thereto, shall be
the place where the event is actually held or where the park or such other
place is located.

(7) The place of supply of services provided by way of,-

(a) organisation of a cultural, artistic, sporting, scientific, educational

or entertainment event including supply of services in relation to a
conference, fair, exhibition, celebration or similar events; or

(b) services ancillary to organisation of any of the events or services

referred to in clause (a), or assigning of sponsorship to such events,––

(i) to a registered person, shall be the location of such person;

(ii) to a person other than a registered person, shall be the

place where the event is actually held and if the event is held
outside India, the place of supply shall be the location of the
recipient.

Explanation.––Where the event is held in more than one State or Union

territory and a consolidated amount is charged for supply of services
relating to such event, the place of supply of such services shall be taken as
being in each of the respective States or Union territories in proportion to
the value for services separately collected or determined in terms of the
contract or agreement entered into in this regard or, in the absence of such
contract or agreement, on such other basis as may be prescribed.

(8) The place of supply of services by way of transportation of goods,

including by mail or courier to,––

(a) a registered person, shall be the location of such person;

(b) a person other than a registered person, shall be the location at

which such goods are handed over for their transportation.
 2
[****]

(9) The place of supply of passenger transportation service to,-

(a) a registered person, shall be the location of such person;

(b) a person other than a registered person, shall be the place where
the passenger embarks on the conveyance for a continuous journey:

Provided that where the right to passage is given for future use and the
point of embarkation is not known at the time of issue of right to passage,
the place of supply of such service shall be determined in accordance with
the provisions of sub-section (2).

Explanation.––For the purposes of this sub-section, the return journey shall

be treated as a separate journey, even if the right to passage for onward
and return journey is issued at the same time.

(10) The place of supply of services on board a conveyance, including a

vessel, an aircraft, a train or a motor vehicle, shall be the location of the
first scheduled point of departure of that conveyance for the journey.

(11) The place of supply of telecommunication services including data

transfer, broadcasting, cable and direct to home television services to any
person shall,-

(a) in case of services by way of fixed telecommunication line, leased

circuits,internet leased circuit, cable or dish antenna, be the location
where the telecommunication line, leased circuit or cable connection
or dish antenna is installed for receipt of services;

(b) in case of mobile connection for telecommunication and internet

services provided on post-paid basis, be the location of billing address
of the recipient of services on the record of the supplier of services;

(c) in cases where mobile connection for telecommunication, internet

service and direct to home television services are provided on pre-
payment basis through a voucher or any other means,––

(i) through a selling agent or a re-seller or a distributor of

subscriber identity module card or re-charge voucher, be the
address of the selling agent or re-seller or distributor as per the
record of the supplier at the time of supply; or

(ii) by any person to the final subscriber, be the location where

such prepayment is received or such vouchers are sold;

(d) in other cases, be the address of the recipient as per the records
of the supplier of services and where such address is not available,
the place of supply shall be location of the supplier of services:
 Provided that where the address of the recipient as per the records of
the supplier of services is not available, the place of supply shall be
location of the supplier of services:

Provided further that if such pre-paid service is availed or the

recharge is made through internet banking or other electronic mode
of payment, the location of the recipient of services on the record of
the supplier of services shall be the place of supply of such services.

Explanation.––Where the leased circuit is installed in more than one State

or Union territory and a consolidated amount is charged for supply of
services relating to such circuit, the place of supply of such services shall
be taken as being in each of the respective States or Union territories in
proportion to the value for services separately collected or determined in
terms of the contract or agreement entered into in this regard or, in the
absence of such contract or agreement, on such other basis as may be
prescribed.

(12) The place of supply of banking and other financial services, including
stock broking services to any person shall be the location of the recipient of
services on the records of the supplier of services:

Provided that if the location of recipient of services is not on the records of

the supplier, the place of supply shall be the location of the supplier of
services.

(13) The place of supply of insurance services shall,––

(a) to a registered person, be the location of such person;

(b) to a person other than a registered person, be the location of the

recipient of services on the records of the supplier of services.

(14) The place of supply of advertisement services to the Central

Government, a State Government, a statutory body or a local authority
meant for the States or Union territories identified in the contract or
agreement shall be taken as being in each of such States or Union
territories and the value of such supplies specific to each State or Union
territory shall be in proportion to the amount attributable to services
provided by way of dissemination in the respective States or Union
territories as may be determined in terms of the contract or agreement
entered into in this regard or, in the absence of such contract or agreement,
on such other basis as may be prescribed.

******

Notes

1. Inserted vide Integrated Goods and Services Tax (Amendment) Act, 2018
w.e.f 01-02-2019
2. Omitted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f.
01-10-2023 before it was read as,

"1[Provided that where the transportation of goods is to a place outside

India, the place of supply shall be the place of destination of such goods.]"

Notifications

1. 04/2018 - Dated: 31-12-2018 - Integrated GST (IGST) - Integrated

Goods and Services Tax (Amendment) Rules, 2018
2. 12/2017 - Dated: 15-11-2017 - Integrated GST (IGST) - Integrated
Goods and Services Tax Amendment Rules, 2017
Place of supply of services where location of supplier or location of
recipient is outside India.

13. (1) The provisions of this section shall apply to determine the place of
supply of services where the location of the supplier of services or the
location of the recipient of services is outside India.

(2) The place of supply of services except the services specified in sub-
sections (3) to (13) shall be the location of the recipient of services:

Provided that where the location of the recipient of services is not available
in the ordinary course of business, the place of supply shall be the location
of the supplier of services.

(3) The place of supply of the following services shall be the location where
the services are actually performed, namely:-

(a) services supplied in respect of goods which are required to be

made physically available by the recipient of services to the supplier
of services, or to a person acting on behalf of the supplier of services
in order to provide the services:

Provided that when such services are provided from a remote location
by way of electronic means, the place of supply shall be the location
where goods are situated at the time of supply of services:

1[Provided further that nothing contained in this clause shall apply in

the case of services supplied in respect of goods which are
temporarily imported into India for repairs or for any other treatment
or process and are exported after such repairs or treatment or
process without being put to any use in India, other than that which is
required for such repairs or treatment or process;]

(b) services supplied to an individual, represented either as the

recipient of services or a person acting on behalf of the recipient,
which require the physical presence of the recipient or the person
acting on his behalf, with the supplier for the supply of services.

(4) The place of supply of services supplied directly in relation to an

immovable property, including services supplied in this regard by experts
and estate agents, supply of accommodation by a hotel, inn, guest house,
club or campsite, by whatever name called, grant of rights to use
immovable property, services for carrying out or co-ordination of
construction work, including that of architects or interior decorators, shall
be the place where the immovable property is located or intended to be
located.

(5) The place of supply of services supplied by way of admission to, or

organisation of a cultural, artistic, sporting, scientific, educational or
entertainment event, or a celebration, conference, fair, exhibition or similar
events, and of services ancillary to such admission or organisation, shall be
the place where the event is actually held.

(6) Where any services referred to in sub-section (3) or sub-section (4) or

sub-section (5) is supplied at more than one location, including a location in
the taxable territory, its place of supply shall be the location in the taxable
territory.

(7) Where the services referred to in sub-section (3) or sub-section (4) or

sub-section (5) are supplied in more than one State or Union territory, the
place of supply of such services shall be taken as being in each of the
respective States or Union territories and the value of such supplies specific
to each State or Union territory shall be in proportion to the value for
services separately collected or determined in terms of the contract or
agreement entered into in this regard or, in the absence of such contract or
agreement, on such other basis as may be prescribed.

(8) The place of supply of the following services shall be the location of the
supplier of services, namely:––

(a) services supplied by a banking company, or a financial institution,

or a non-banking financial company, to account holders;

(b) intermediary services;

(c) services consisting of hiring of means of transport, including

yachts but excluding aircrafts and vessels, up to a period of one
month.

Explanation.––For the purposes of this sub-section, the expression,––

(a) “account” means an account bearing interest to the

depositor, and includes a non-resident external account and a
non-resident ordinary account;

(b) “banking company” shall have the same meaning as

assigned to it under clause (a) of section 45A of the Reserve
Bank of India Act, 1934; (2 of 1934.)

(c) ‘‘financial institution” shall have the same meaning as

assigned to it in clause (c) of section 45-I of the Reserve Bank of
India Act, 1934; (2 of 1934.)

(d) “non-banking financial company” means,––

(i) a financial institution which is a company;

(ii) a non-banking institution which is a company and

which has as its principal business the receiving of
deposits, under any scheme or arrangement or in any
other manner, or lending in any manner; or

(iii) such other non-banking institution or class of such

institutions, as the Reserve Bank of India may, with the
 previous approval of the Central Government and by
notification in the Official Gazette, specify.

2[****]

(10) The place of supply in respect of passenger transportation services

shall be the place where the passenger embarks on the conveyance for a
continuous journey.

(11) The place of supply of services provided on board a conveyance during

the course of a passenger transport operation, including services intended
to be wholly or substantially consumed while on board, shall be the first
scheduled point of departure of that conveyance for the journey.

(12) The place of supply of online information and database access or

retrieval services shall be the location of the recipient of services.

Explanation.––For the purposes of this sub-section, person receiving such

services shall be deemed to be located in the taxable territory, if any two of
the following non-contradictory conditions are satisfied, namely:––

(a) the location of address presented by the recipient of services

through internet is in the taxable territory;

(b) the credit card or debit card or store value card or charge card or
smart card or any other card by which the recipient of services settles
payment has been issued in the taxable territory;

(c) the billing address of the recipient of services is in the taxable

territory;

(d) the internet protocol address of the device used by the recipient of
services is in the taxable territory;

(e) the bank of the recipient of services in which the account used for
payment is maintained is in the taxable territory;

(f) the country code of the subscriber identity module card used by
the recipient of services is of taxable territory;

(g) the location of the fixed land line through which the service is
received by the recipient is in the taxable territory.

(13) In order to prevent double taxation or non-taxation of the supply of a

service, or for the uniform application of rules, the Government shall have
the power to notify any description of services or circumstances in which
the place of supply shall be the place of effective use and enjoyment of a
service.

******

Notes
1. Substituted vide Integrated Goods and Services Tax (Amendment) Act,
2018 w.e.f 01-02-2019 before it was read as

"Provided further that nothing contained in this clause shall apply in the
case of services supplied in respect of goods which are temporarily
imported into India for repairs and are exported after repairs without being
put to any other use in India, than that which is required for such repairs;"

2. Omitted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f.

01-10-2023 before it was read as,

"(9) The place of supply of services of transportation of goods, other than by

way of mail or courier, shall be the place of destination of such goods."

Notifications

1. 03/2021 - Dated: 2-6-2021 - Integrated GST (IGST) - 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.
2. 02/2020 - Dated: 26-3-2020 - Integrated GST (IGST) - Seeks to amend
Notification No. 4/2019- Integrated Tax, dated the 30th September,
2019
3. 04/2019 - Dated: 30-9-2019 - Integrated GST (IGST) - Place of supply
for certain services notified as per Section 13(13) of IGST Act.
4. 04/2018 - Dated: 31-12-2018 - Integrated GST (IGST) - Integrated
Goods and Services Tax (Amendment) Rules, 2018
5. 15/2018 - Dated: 26-7-2018 - Integrated GST (IGST) Rate - Seeks 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
6. 09/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Exemptions
on supply of services under IGST Act
Special provision for payment of tax by a supplier of online
information and database access or retrieval services

14. (1) On supply of online information and database access or retrieval

services by any person located in a non-taxable territory and received by a
non-taxable online recipient, the supplier of services located in a non-
taxable territory shall be the person liable for paying integrated tax on such
supply of services:

Provided that in the case of supply of online information and database

access or retrieval services by any person located in a non-taxable territory
and received by a non- taxable online recipient, an intermediary located in
the non-taxable territory, who arranges or facilitates the supply of such
services, shall be deemed to be the recipient of such services from the
supplier of services in non-taxable territory and supplying such services to
the non-taxable online recipient except when such intermediary satisfies
the following conditions, namely:––

(a) the invoice or customer’s bill or receipt issued or made available

by such intermediary taking part in the supply clearly identifies the
service in question and its supplier in non-taxable territory;

(b) the intermediary involved in the supply does not authorise the
charge to the customer or take part in its charge which is that the
intermediary neither collects or processes payment in any manner nor
is responsible for the payment between the non-taxable online
recipient and the supplier of such services;

(c) the intermediary involved in the supply does not authorise

delivery; and

(d) the general terms and conditions of the supply are not set by the
intermediary involved in the supply but by the supplier of services.

(2) The supplier of online information and database access or retrieval

services referred to in sub-section (1) shall, for payment of integrated tax,
take a single registration under the Simplified Registration Scheme to be
notified by the Government:

Provided that any person located in the taxable territory representing such
supplier for any purpose in the taxable territory shall get registered and
pay integrated tax on behalf of the supplier:

Provided further that if such supplier does not have a physical presence or
does not have a representative for any purpose in the taxable territory, he
may appoint a person in the taxable territory for the purpose of paying
integrated tax and such person shall be liable for payment of such tax.
Notifications

1. 04/2023 - Dated: 29-9-2023 - Integrated GST (IGST) - Designated

officers to grant GST registration in case of supply of online monay
gaming for overseas supplier
2. 84/2020 - Dated: 10-11-2020 - Central GST (CGST) - Class of persons
under proviso to section 39(1) - Option to furnish a return for every
quarter
3. 14/2020 - Dated: 21-3-2020 - Central GST (CGST) - Class of registered
person required to issue invoice having Dynamic Quick Response (QR)
code
4. 69/2017 - Dated: 21-12-2017 - Central GST (CGST) - Seeks to extend
the time limit for filing FORM GSTR-5A
5. 61/2017 - Dated: 15-11-2017 - Central GST (CGST) - Seeks to extend
the time limit for furnishing the return in FORM GSTR-5A for the
months of July to October, 2017
6. 42/2017 - Dated: 13-10-2017 - Central GST (CGST) - Seeks to extend
the time limit for filing of FORM GSTR-5A
7. 25/2017 - Dated: 28-8-2017 - Central GST (CGST) - Seeks to extend
time period for filing of details in FORM GSTR-5A for month of July
8. 22/2017 - Dated: 17-8-2017 - Central GST (CGST) - Central Goods and
Services Tax (Fifth Amendment) Rules, 2017
9. 02/2017 - Dated: 19-6-2017 - Integrated GST (IGST) - 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 received by a non-taxable online
recipient.
10. 01/2017 - Dated: 19-6-2017 - Integrated GST (IGST) - Certain sections
of the IGST Act, 2017 came into force w.e.f. 22.06.2017 i.e Definitions,
Officers, Registration, Application of certain provision of CGST to
IGST, Power to make rules
1
[Special provision for specified actionable claims supplied by a
person located outside taxable territory.

14A. (1) A supplier of online money gaming as defined in clause (80B) of

section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017.), not
located in the taxable territory, shall in respect of the supply of online
money gaming by him to a person in the taxable territory, be liable to pay
integrated tax on such supply.

(2) For the purposes of complying with provisions of sub-section (1), the
supplier of online money gaming shall obtain a single registration under the
Simplified Registration Scheme referred to in sub-section (2) of section 14
of this Act:

Provided that any person located in the taxable territory representing such
supplier for any purpose in the taxable territory shall get registered and
pay the integrated tax on behalf of the supplier:

Provided further that if such supplier does not have a physical presence or
does not have a representative for any purpose in the taxable territory, he
shall appoint a person in the taxable territory for the purpose of paying
integrated tax and such person shall be liable for payment of such tax.

(3) In case of failure to comply with provisions of sub-section (1) or sub-

section (2) by the supplier of the online money gaming or a person
appointed by such supplier or both, notwithstanding anything contained in
section 69A of the Information Technology Act, 2000 (21 of 2000), any
information generated, transmitted, received or hosted in any computer
resource used for supply of online money gaming by such supplier shall be
liable to be blocked for access by the public in such manner as specified in
the said Act.]

**************

NOTES:-

1. Inserted vide THE INTEGRATED GOODS AND SERVICES TAX

(AMENDMENT) ACT, 2023 dated 18-08-2023 w.e.f. 01-10-2023

Notifications

1. 04/2023 - Dated: 29-9-2023 - Integrated GST (IGST) - Designated

officers to grant GST registration in case of supply of online monay
gaming for overseas supplier
 CHAPTER VI

REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

Refund of integrated tax paid on supply of goods to tourist leaving

India.

15. The integrated tax paid by tourist leaving India on any supply of goods
taken out of India by him shall be refunded in such manner and subject to
such conditions and safeguards as may be prescribed.

Explanation.––For the purposes of this section, the term “tourist” means a

person not normally resident in India, who enters India for a stay of not
more than six months for legitimate non-immigrant purposes.

Notifications

1. Section 8 - Intra-State supply. - INTEGRATED GOODS AND SERVICES

TAX ACT, 2017
 CHAPTER VII

ZERO RATED SUPPLY

Zero rated supply.

16. (1) “zero rated supply” means any of the following supplies of goods or
services or both, namely:––

(a) export of goods or services or both; or

(b) supply of goods or services or both 1[for authorised operations] to

a Special Economic Zone developer or a Special Economic Zone unit.

(2) Subject to the provisions of sub-section (5) of section 17 of the Central

Goods and Services Tax Act, credit of input tax may be availed for making
zero-rated supplies, notwithstanding that such supply may be an exempt
supply.

2[(3) A registered person making zero rated supply shall be eligible to

claim refund of unutilised input tax credit on supply of goods or services or
both, without payment of integrated tax, under bond or Letter of
Undertaking, in accordance with the provisions of section 54 of the Central
Goods and Services Tax Act or the rules made thereunder, subject to such
conditions, safeguards and procedure as may be prescribed:

Provided that the registered person making zero rated supply of goods
shall, in case of non-realisation of sale proceeds, be liable to deposit
the refund so received under this sub-section along with the applicable
interest under section 50 of the Central Goods and Services Tax Act
within thirty days after the expiry of the time limit prescribed under
the Foreign Exchange Management Act, 1999 (42 of 1999.) for receipt
of foreign exchange remittances, in such manner as may be
prescribed.

(4) The Government may, on the recommendation of the Council, and

subject to such conditions, safeguards and procedures, by notification,
specify––

(i) a class of persons who may make zero rated supply on payment of
integrated tax and claim refund of the tax so paid;

(ii) a class of goods or services which may be exported on payment of

integrated tax and the supplier of such goods or services may claim
the refund of tax so paid.]

************
NOTES:-

1. Inserted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f.

01-10-2023

2. Substituted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f.

01-10-2023 before it was read as

"(3) A registered person making zero rated supply shall be eligible to claim
refund under either of the following options, namely:––

(a) he may supply goods or services or both under bond or Letter of

Undertaking, subject to such conditions, safeguards and procedure as
may be prescribed, without payment of integrated tax and claim
refund of unutilised input tax credit; or

(b) he may supply goods or services or both, subject to such

conditions, safeguards and procedure as may be prescribed, on
payment of integrated tax and claim refund of such tax paid on goods
or services or both supplied,

in accordance with the provisions of section 54 of the Central Goods and

Services Tax Act or the rules made thereunder."

Notifications

1. 05/2023 - Dated: 26-10-2023 - Integrated GST (IGST) - Goods or

services (except few specfied) may be exported on payment of
integrated tax and on which the supplier of such goods or services may
claim the refund of tax so paid - scope extended - Amendment in
Notification No. 01/2023-Integrated Tax, dated the 31st July, 2023
2. 01/2023 - Dated: 31-7-2023 - Integrated GST (IGST) - Goods or
services may be exported or supplied to SEZ on payment of integrated
tax (IGST) and refund may be claimed thereafter - This facility of
payment of IGST first and claim of refund later is not available for
certain goods as specified
3. G.S.R. 909(E) - Dated: 19-9-2018 - Special Economic Zone - Special
Economic Zones (Amendment) Rules, 2018
4. 75/2017 - Dated: 29-12-2017 - Central GST (CGST) - The Central Goods
and Services Tax (Fourteenth Amendment) Rules, 2017.
 CHAPTER VIII

APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

Apportionment of tax and settlement of funds.

17. (1) Out of the integrated tax paid to the Central Government,––

(a) in respect of inter-State supply of goods or services or both to an

unregistered person or to a registered person paying tax under
section 10 of the Central Goods and Services Tax Act;

(b) in respect of inter-State supply of goods or services or both where

the registered person is not eligible for input tax credit;

(c) in respect of inter-State supply of goods or services or both made

in a financial year to a registered person, where he does not avail of
the input tax credit within the specified period and thus remains in
the integrated tax account after expiry of the due date for furnishing
of annual return for such year in which the supply was made;

(d) in respect of import of goods or services or both by an

unregistered person or by a registered person paying tax under
section 10 of the Central Goods and Services Tax Act;

(e) in respect of import of goods or services or both where the

registered person is not eligible for input tax credit;

(f) in respect of import of goods or services or both made in a

financial year by a registered person, where he does not avail of the
said credit within the specified period and thus remains in the
integrated tax account after expiry of the due date for furnishing of
annual return for such year in which the supply was received,

the amount of tax calculated at the rate equivalent to the central tax on
similar intra-State supply shall be apportioned to the Central Government.

(2) The balance amount of integrated tax remaining in the integrated tax
account in respect of the supply for which an apportionment to the Central
Government has been done under sub-section (1) shall be apportioned to
the,––

(a) State where such supply takes place; and

(b) Central Government where such supply takes place in a Union

territory:

Provided that where the place of such supply made by any taxable person
cannot be determined separately, the said balance amount shall be
apportioned to,––

(a) each of the States; and

 (b) Central Government in relation to Union territories,

in proportion to the total supplies made by such taxable person to each of

such States or Union territories, as the case may be, in a financial year:

Provided further that where the taxable person making such supplies is not
identifiable, the said balance amount shall be apportioned to all States and
the Central Government in proportion to the amount collected as State tax
or, as the case may be, Union territory tax, by the respective State or, as the
case may be, by the Central Government during the immediately preceding
financial year.

1[(2A). The amount not apportioned under sub-section (1) and sub-section
(2) may, for the time being, on the recommendations of the Council, be
apportioned at the rate of fifty per cent. to the Central Government and fifty
per cent. to the State Governments or the Union territories, as the case may
be, on ad hoc basis and shall be adjusted against the amount apportioned
under the said sub-sections.]

(3) The provisions of sub-sections (1) and (2) relating to apportionment of

integrated tax shall, mutatis mutandis, apply to the apportionment of
interest, penalty and compounding amount realised in connection with the
tax so apportioned.

(4) Where an amount has been apportioned to the Central Government or a

State Government under sub-section (1) or sub-section (2) or sub-section
(3), the amount collected as integrated tax shall stand reduced by an
amount equal to the amount so apportioned and the Central Government
shall transfer to the central tax account or Union territory tax account, an
amount equal to the respective amounts apportioned to the Central
Government and shall transfer to the State tax account of the respective
States an amount equal to the amount apportioned to that State, in such
manner and within such time as may be prescribed.

(5) Any integrated tax apportioned to a State or, as the case may be, to the
Central Government on account of a Union territory, if subsequently found
to be refundable to any person and refunded to such person, shall be
reduced from the amount to be apportioned under this section, to such
State, or Central Government on account of such Union territory, in such
manner and within such time as may be prescribed.

******

Notes

1. Inserted vide Integrated Goods and Services Tax (Amendment) Act, 2018
w.e.f 01-02-2019
Notifications

1. F. No. 31013/16/2017-ST-I-DoR - G.S.R. 524(E) - Dated: 4-6-2018 -

Central GST (CGST) - Goods and Services Tax Settlement of Funds
(Second Amendment) Rules, 2018.
2. F. No. 31013/16/2017-ST-I-DoR - G.S.R. 145(E) - Dated: 6-2-2018 -
Central GST (CGST) - Goods and Services Tax Settlement of Funds
(Amendment) Rules, 2018
3. F. No. 31013/16/2017-ST-I-DoR - G.S.R. 964(E) - Dated: 27-7-2017 -
Central GST (CGST) - Goods and services Tax Settlement of funds
Rules, 2017
1
[Transfer of certain amounts.

17A. Where any amount has been transferred from the electronic cash
ledger under this Act to the electronic cash ledger under the State Goods
and Services Tax Act or the Union Territory Goods and Services Tax Act, the
Government shall transfer to the State tax account or the Union territory
tax account, an amount equal to the amount transferred from the electronic
cash ledger, in such manner and within such time, as may be prescribed.]

************

Notes

1. Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-01-2020

Transfer of input tax credit.

18. On utilisation of credit of integrated tax availed under this Act for
payment of,––

(a) Central tax in accordance with the provisions of sub-section (5) of

section 49 of the Central Goods and Services Tax Act, the amount
collected as integrated tax shall stand reduced by an amount equal to
the credit so utilised and the Central Government shall transfer an
amount equal to the amount so reduced from the integrated tax
account to the central tax account in such manner and within such
time as may be prescribed;

(b) Union territory tax in accordance with the provisions of section 9

of the Union Territory Goods and Services Tax Act, the amount
collected as integrated tax shall stand reduced by an amount equal to
the credit so utilised and the Central Government shall transfer an
amount equal to the amount so reduced from the integrated tax
account to the Union territory tax account in such manner and within
such time as may be prescribed;

(c) State tax in accordance with the provisions of the respective State
Goods and Services Tax Act, the amount collected as integrated tax
shall stand reduced by an amount equal to the credit so utilised and
shall be apportioned to the appropriate State Government and the
Central Government shall transfer the amount so apportioned to the
account of the appropriate State Government in such manner and
within such time as may be prescribed.

Explanation.––For the purposes of this Chapter, “appropriate State” in

relation to a taxable person, means the State or Union territory where he is
registered or is liable to be registered under the provisions of the Central
Goods and Services Tax Act.

Notifications

1. F. No. 31013/16/2017-ST-I-DoR - G.S.R. 524(E) - Dated: 4-6-2018 -

Central GST (CGST) - Goods and Services Tax Settlement of Funds
(Second Amendment) Rules, 2018.
2. F. No. 31013/16/2017-ST-I-DoR - G.S.R. 145(E) - Dated: 6-2-2018 -
Central GST (CGST) - Goods and Services Tax Settlement of Funds
(Amendment) Rules, 2018
3. F. No. 31013/16/2017-ST-I-DoR - G.S.R. 964(E) - Dated: 27-7-2017 -
Central GST (CGST) - Goods and services Tax Settlement of funds
Rules, 2017
Tax wrongfully collected and paid to Central Government or State
Government.

19. (1) A registered person who has paid integrated tax on a supply
considered by him to be an inter-State supply, but which is subsequently
held to be an intra-State supply, shall be granted refund of the amount of
integrated tax so paid in such manner and subject to such conditions as
may be prescribed.

(2) A registered person who has paid central tax and State tax or Union
territory tax, as the case may be, on a transaction considered by him to be
an intra-State supply, but which is subsequently held to be an inter-State
supply, shall not be required to pay any interest on the amount of integrated
tax payable.
 CHAPTER IX

MISCELLANEOUS

Application of provisions of Central Goods and Services Tax Act.

20. Subject to the provisions of this Act and the rules made thereunder, the
provisions of Central Goods and Services Tax Act relating to,––

(i) scope of supply;

(ii) composite supply and mixed supply;

(iii) time and value of supply;

(iv) input tax credit;

(v) registration;

(vi) tax invoice, credit and debit notes;

(vii) accounts and records;

(viii) returns, other than late fee;

(ix) payment of tax;

(x) tax deduction at source;

(xi) collection of tax at source;

(xii) assessment;

(xiii) refunds;

(xiv) audit;

(xv) inspection, search, seizure and arrest;

(xvi) demands and recovery;

(xvii) liability to pay in certain cases;

(xviii) advance ruling;

(xix) appeals and revision;

(xx) presumption as to documents;

(xxi) offences and penalties;

(xxii) job work;

(xxiii) electronic commerce;

 (xxiv) transitional provisions; and

(xxv) miscellaneous provisions including the provisions relating to the

imposition of interest and penalty,

shall, mutatis mutandis, apply, so far as may be, in relation to integrated tax
as they apply in relation to central tax as if they are enacted under this Act:

Provided that in the case of tax deducted at source, the deductor shall
deduct tax at the rate of two per cent. from the payment made or credited
to the supplier:

Provided further that in the case of tax collected at source, the operator
shall collect tax at such rate not exceeding two per cent, as may be notified
on the recommendations of the Council, of the net value of taxable supplies:

Provided also that for the purposes of this Act, the value of a supply shall
include any taxes, duties, cesses, fees and charges levied under any law for
the time being in force other than this Act, and the Goods and Services Tax
(Compensation to States) Act, if charged separately by the supplier:

Provided also that in cases where the penalty is leviable under the Central
Goods and Services Tax Act and the State Goods and Services Tax Act or
the Union Territory Goods and Services Tax Act, the penalty leviable under
this Act shall be the sum total of the said penalties.

1[Provided also that where the appeal is to be filed before the Appellate
Authority or the Appellate Tribunal, the maximum amount payable shall be
fifty crore rupees and one hundred crore rupees respectively. ]

******

Notes

1. Inserted vide Integrated Goods and Services Tax (Amendment) Act, 2018
w.e.f 01-02-2019

Notifications

1. 04/2024 - Dated: 12-7-2024 - Integrated GST (IGST) Rate - Seeks to

amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th
June, 2017 - Exemptions on supply of services.
2. 01/2024 - Dated: 10-7-2024 - Integrated GST (IGST) - Seeks to Amend
in the Notification No. 02/2018-Integrated Tax, dated the 20th
September, 2018. - Rate of tax collection at source (TCS) to be
collected by every electronic commerce operator for inter-State
taxable supplies. - Appliable for other suppliers where consideration
with respect to such supplies is to be collected by the said operator.
 3. 06/2024 - Dated: 22-2-2024 - Central GST (CGST) - Seeks to notify
“Public Tech Platform for Frictionless Credit” as the system with which
information may be shared by the common portal based on consent
under sub-section (2) of Section 158A of the Central Goods and
Services Tax Act, 2017.
4. 56/2023 - Dated: 28-12-2023 - Central GST (CGST) - Relevant date of
issuance of order u/s 73(10) of CGST Act, 2017 for the financial year
2018-19 and 2019-20 extended - Date extended exercising the powers
u/s 168A
5. 23/2023 - Dated: 19-10-2023 - Integrated GST (IGST) Rate - Imitation
zari thread or yarn made out of Metallised polyester film /plastic film -
no refund of unutilised input tax credit shall be allowed Notification No
05/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
6. 18/2023 - Dated: 19-10-2023 - Integrated GST (IGST) Rate - Supplies
not eligible for refund of unutilized ITC under IGST Act - Construction
of a complex, building, civil structure or a part thereof - Notification
No 12/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
7. 16/2023 - Dated: 19-10-2023 - Integrated GST (IGST) Rate -
Exemptions on supply of services under IGST Act - Certain services
provided to Governmental Authority exempted - Ministry of Railways
(Indian Railways) excluded from certain items - Notification No
9/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
8. 15/2023 - Dated: 19-10-2023 - Integrated GST (IGST) Rate - Rates for
supply of services under IGST Act - Serial no. 8, 10 and 34 amended -
Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 as
amended.
9. 12/2023 - Dated: 26-9-2023 - Integrated GST (IGST) Rate - Exemptions
on supply of services under IGST Act - Services received from a
provider of service located in a non- taxable territory - Seeks to amend
notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017 to
implement decisions of the 50th GST Council.
10. 11/2023 - Dated: 26-9-2023 - Integrated GST (IGST) Rate - Rates for
supply of services under IGST Act - Transport of goods in a vessel -
Seeks to amend notification No. 8/2017- Integrated Tax (Rate) dated
28.06.2017 to implement decisions of the 50th GST Council.
11. 33/2023 - Dated: 31-7-2023 - Central GST (CGST) - “Account
Aggregator” notified as the systems with which information may be
shared by the common portal based on consent u/s 158A of CGST Act,
2017
12. 07/2023 - Dated: 26-7-2023 - Integrated GST (IGST) Rate - Exemptions
on supply of services under IGST Act - Satellite launch services
notified - GST Council recommendations in its 50th meeting held on
11.07.2023 - Notification No. 09/2017 as amended.
13. 06/2023 - Dated: 26-7-2023 - Integrated GST (IGST) Rate - Rates for
supply of services under IGST Act - Integrated GST (IGST) Rate - notify
change in GST with regards to services as recommended by GST
Council in its 50th meeting held on 11.07.2023 - Notification No.
08/2017 as amended.
14. 05/2023 - Dated: 9-5-2023 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 08/2017- Integrated Tax (Rate) dated
28.06.2017 so as to to extend last date for exercise of option by GTA to
pay GST under forward charge.
15. 09/2023 - Dated: 31-3-2023 - Central GST (CGST) - Extension of time
limit specified u/s 73(10) for issuance of order u/s 73(9) of the CGST
Act for recovery of tax not paid or short paid or of input tax credit
wrongly availed or utilised - 3 notifications modified
16. 01/2023 - Dated: 28-2-2023 - Integrated GST (IGST) Rate - Exemptions
on supply of services under IGST Act - notify change in GST with
regards to services as recommended by GST Council in its 49th
meeting held on 18.02.2023 - Seeks to amend notification No. 9/2017-
Integrated Tax (Rate).
17. 15/2022 - Dated: 30-12-2022 - Integrated GST (IGST) Rate -
Exemptions on supply of services under IGST Act - Seeks to amend
Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June,
2017
18. 10/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Scope of Fly
ash bricks; Fly ash aggregates; Fly ash blocks modified - Seeks to
amend Notification No. 02/2022-Intergated Tax (Rate), dated the 31st
March, 2022 - concessional rate on inter state supply of bricks
conditional to not availing the ITC
19. 09/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Scope of
denial of refund of unutilized ITC extended - Seeks to amend
Notification No. 5/2017-Integrated Tax (Rate), dated the 28th June,
2017
20. 04/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Exemptions
on supply of services under IGST Act - Seeks to amend Notification No.
9/2017-Integrated Tax (Rate), dated the 28th June, 2017
21. 03/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Rates for
supply of services under IGST Act - Seeks to amend Notification No.
8/2017-Integrated Tax (Rate), dated the 28th June, 2017
22. 13/2022 - Dated: 5-7-2022 - Central GST (CGST) - Period of limitation
for issue of Show cause notice (SCN) or passing order for raising
Demand u/s 73 and claiming refund u/s 54 or 55 - Exclusion of certain
period - Seeks to extend dates of specified compliances in exercise of
powers under section 168A of CGST Act
23. 02/2022 - Dated: 31-3-2022 - Integrated GST (IGST) Rate - Seeks to
provide for a concessional rate on inter state supply of bricks
conditional to not availing the ITC , as recommended by 45 GSTC
24. 22/2021 - Dated: 31-12-2021 - Integrated GST (IGST) Rate - Seeks to
supersede notification 15/2021- IT(R) dated 18.11.2021 and amend
Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.
25. 16/2021 - Dated: 18-11-2021 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 9/2017- Integrated Tax (Rate), dated the 28th
June, 2017
26. 15/2021 - Dated: 18-11-2021 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th
June, 2017
27. 07/2021 - Dated: 30-9-2021 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 09/2017- Integrated Tax (Rate) so as to
implement recommendations made by GST Council in its 45th meeting
held on 17.09.2021.
28. 06/2021 - Dated: 30-9-2021 - Integrated GST (IGST) Rate - 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
45th meeting held on 17.09.2021.
29. 34/2021 - Dated: 29-8-2021 - Central GST (CGST) - Seeks to extend
timelines for filing of application for revocation of cancellation of
registration to 30.09.2021, where due date for filing such application
falls between 01.03.2020 to 31.08.2021, in cases where registration
has been canceled under clause (b) or clause (c) of section 29(2) of the
CGST Act.
30. 04/2021 - Dated: 14-6-2021 - Integrated GST (IGST) Rate - 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.
31. 03/2021 - Dated: 2-6-2021 - Integrated GST (IGST) Rate - 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.
32. 02/2021 - Dated: 2-6-2021 - Integrated GST (IGST) Rate - 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.
33. 24/2021 - Dated: 1-6-2021 - Central GST (CGST) - Seeks to amend
notification no. 14/2021-Central Tax in order to extend due date of
compliances which fall during the period from "15.04.2021 to
29.06.2021" till 30.06.2021
34. 02/2021 - Dated: 1-6-2021 - Integrated GST (IGST) - Seeks to provide
relief by lowering of interest rate for a specified time for tax periods
March, 2021 to May, 2021.
35. 14/2021 - Dated: 1-5-2021 - Central GST (CGST) - Seeks to extend
specified compliances falling between 15.04.2021 to 30.05.2021 till
31.05.2021 in exercise of powers under section 168A of CGST Act.
36. 01/2021 - Dated: 1-5-2021 - Integrated GST (IGST) - Seeks to provide
relief by lowering of interest rate for the month of March and April,
2021
37. 91/2020 - Dated: 14-12-2020 - Central GST (CGST) - Seeks to make
amendment to Notification no. 35/2020-Central Tax, dated the 3rd
April, 2020 - Extension of validity of e-way bills
38. 05/2020 - Dated: 16-10-2020 - Integrated GST (IGST) Rate -
Amendment in Notification No. 9/2017- Integrated Tax (Rate), dated
the 28th June, 2017
39. 04/2020 - Dated: 30-9-2020 - Integrated GST (IGST) Rate - Extension
of IGST exemption on services by way of transportation of goods by air
or by sea from customs station of clearance in India to a place outside
India, by one year i.e. upto 30.09.2021.
40. 66/2020 - Dated: 21-9-2020 - Central GST (CGST) - Seeks to give one
time extension for the time limit provided under Section 31(7) of the
CGST Act 2017 till 31.10.2020
41. 65/2020 - Dated: 1-9-2020 - Central GST (CGST) - Seeks to amend
notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date
of compliance under Section 171 which falls during the period from
"20.03.2020 to 29.11.2020" till 30.11.2020
42. 56/2020 - Dated: 27-6-2020 - Central GST (CGST) - Seeks to amend
notification no. 46/2020-Central Tax in order to further extend period
 to pass order under Section 54(7) of CGST Act till 31.08.2020 or in
some cases upto fifteen days thereafter.
43. 55/2020 - Dated: 27-6-2020 - Central GST (CGST) - Seeks to amend
notification no. 35/2020-Central Tax in order to extend due date of
compliance which falls during the period from "20.03.2020 to
30.08.2020" till 31.08.2020.
44. 05/2020 - Dated: 24-6-2020 - Integrated GST (IGST) - Seeks to provide
relief by lowering of interest rate for a prescribed time for tax periods
from February, 2020 to July, 2020.
45. 47/2020 - Dated: 9-6-2020 - Central GST (CGST) - Seeks to amend
Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of
extension of validity of e-way bill generated on or before 24.03.2020
(whose validity has expired on or after 20th day of March 2020) till the
30th day of June
46. 46/2020 - Dated: 9-6-2020 - Central GST (CGST) - Seeks to extend
period to pass order under Section 54(7) of CGST Act.
47. 40/2020 - Dated: 5-5-2020 - Central GST (CGST) - Seeks to extend the
validity of e-way bills till 31.05.2020 for those e-way bills which expire
during the period from 20.03.2020 to 15.04.2020 and generated till
24.03.2020.
48. 03/2020 - Dated: 8-4-2020 - Integrated GST (IGST) - Seeks to provide
relief by conditional lowering of interest rate for tax periods of
February, 2020 to April, 2020.
49. 35/2020 - Dated: 3-4-2020 - Central GST (CGST) - Extension of validity
of e-way bills.
50. 02/2020 - Dated: 26-3-2020 - Integrated GST (IGST) Rate - Seeks to
amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th
June, 2017
51. 27/2019 - Dated: 31-12-2019 - Integrated GST (IGST) Rate - To 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.
52. 69/2019 - Dated: 13-12-2019 - Central GST (CGST) - Seeks to notify the
common portal for the purpose of e-invoice
53. 24/2019 - Dated: 30-9-2019 - Integrated GST (IGST) Rate - Seeks 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.
54. 22/2019 - Dated: 30-9-2019 - Integrated GST (IGST) Rate - Seeks 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.
55. 19/2019 - Dated: 30-9-2019 - Integrated GST (IGST) Rate - 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
37th meeting held on 20.09.2019.
56. 10/2019 - Dated: 29-6-2019 - Integrated GST (IGST) Rate - Seeks to
specifies retail outlets established in the departure area of an
international airport, beyond the immigrationcounters, making tax free
supply of goods to an outgoing international tourist, as class of persons
who shall be entitled to claim refund
57. 09/2019 - Dated: 10-5-2019 - Integrated GST (IGST) Rate - To amend
notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last
date for exercising the option by promoters to pay tax at the old rates
of 12%/ 8% with ITC
58. 06/2019 - Dated: 29-3-2019 - Integrated GST (IGST) Rate - Seeks to
notify certain class of persons by exercising powers conferred under
section 148 of CGST Act, 2017. - In relation to development rights or
FSI(including additional FSI)
59. 04/2019 - Dated: 29-3-2019 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt
certain services as recommended by Goods and Services Tax Council
for real estate sector.
60. 03/2019 - Dated: 29-3-2019 - Integrated GST (IGST) Rate - Seeks 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 for real estate sector.
61. 03/2019 – Integrated Tax - Dated: 29-1-2019 - Integrated GST (IGST) -
Seeks to amend notification No. 10/2017-Integrated Tax dated
13.10.2017 in view of bringing into effect the amendments (to align
Special Category States with the explanation in section 22 of CGST
Act, 2017) in the GST Acts
62. 02/2019 – Integrated Tax - Dated: 29-1-2019 - Integrated GST (IGST) -
Seeks to amend notification No. 7/2017-Integrated Tax dated
14.09.2017 to align with the amended Annexure to Rule 138(14) of the
CGST Rules, 2017.
63. 28/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Integrated GST
(IGST) Rate - Seeks 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.
64. 3/2018 - Dated: 22-10-2018 - Integrated GST (IGST) - Exempts a
person making inter-State taxable supplies of handicraft goods from
the requirement to obtain registration - But e-way bill will be required.
65. 13/2018 - Dated: 28-9-2018 - Union Territory GST (UTGST) - Central
Government notifies that every electronic commerce operator, not
being an agent, shall collect an amount calculated at a rate of one per
cent
66. 02/2018 - Dated: 20-9-2018 - Integrated GST (IGST) - Seeks to notify
the rate of tax collection at source (TCS) to be collected by every
electronic commerce operator for inter-State taxable supplies
67. 21/2018 - Dated: 26-7-2018 - Integrated GST (IGST) Rate - Seeks 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
68. 17/2018 - Dated: 26-7-2018 - Integrated GST (IGST) Rate - Seeks 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
69. 14/2018 - Dated: 26-7-2018 - Integrated GST (IGST) Rate - Seeks 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
70. 21/2018 - Dated: 18-4-2018 - Central GST (CGST) - Seeks to make
amendments (Fourth Amendment) to the CGST Rules, 2017
71. 06/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate - Seeks 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.
72. 04/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate - Seeks 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.
73. 03/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 10/2017- Integrated 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).
74. 01/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate - Seeks 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.
75. 09/2018 - Dated: 23-1-2018 - Central GST (CGST) - Notifying common
GST portal and e-way bill website.
76. 69/2017 - Dated: 21-12-2017 - Central GST (CGST) - Seeks to extend
the time limit for filing FORM GSTR-5A
77. 61/2017 - Dated: 15-11-2017 - Central GST (CGST) - Seeks to extend
the time limit for furnishing the return in FORM GSTR-5A for the
months of July to October, 2017
78. 48/2017 - Dated: 14-11-2017 - Integrated GST (IGST) Rate - Seeks 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.
79. 46/2017 - Dated: 14-11-2017 - Integrated GST (IGST) Rate - seeks 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.
80. 42/2017 - Dated: 13-10-2017 - Central GST (CGST) - Seeks to extend
the time limit for filing of FORM GSTR-5A
81. 39/2017 - Dated: 13-10-2017 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply
of services
82. 11/2017 - Dated: 13-10-2017 - Integrated GST (IGST) - Seeks to cross-
empower State Tax officers for processing and grant of refund under
IGST
83. 10/2017 - Dated: 13-10-2017 - Integrated GST (IGST) - Persons making
inter-State supplies of taxable services shall be exempted from
registration u/s 23(2) where turnover is not exceeding ₹ 20 Lacs
 84. 09/2017 - Dated: 13-10-2017 - Integrated GST (IGST) - Seeks to amend
notification no. 8/2017-IT dated 14.09.2017 so as to add certain items
to the list of “handicrafts goods”
85. 37/2017 - Dated: 4-10-2017 - Central GST (CGST) - Facility of LUT
extended to all exporters / registered persons subject to conditions
86. 29/2017 - Dated: 22-9-2017 - Integrated GST (IGST) Rate -
Amendments in the notification No.5/2017- Integrated Tax (Rate) dated
the 28th June, 2017.
87. 24/2017 - Dated: 21-9-2017 - Integrated GST (IGST) Rate - Seeks to
amend notification No. 08/2017-IT(R) to reduce CGST rate on specified
supplies of Works Contract Services
88. 08/2017 - Dated: 14-9-2017 - Integrated GST (IGST) - Granting
exemption to a person making inter-State taxable supplies of
handicraft goods from the requirement to obtain registration
89. 07/2017 - Dated: 14-9-2017 - Integrated GST (IGST) - Granting
exemption from registration to job-workers making inter-State supply
of services to a registered person from the requirement of obtaining
registration
90. 25/2017 - Dated: 28-8-2017 - Central GST (CGST) - Seeks to extend
time period for filing of details in FORM GSTR-5A for month of July
91. 23/2017 - Dated: 22-8-2017 - Integrated GST (IGST) Rate - Seeks 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
92. 20/2017 - Dated: 22-8-2017 - Integrated GST (IGST) Rate - Seeks 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%
93. 14/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Categories
of services the tax on inter-State supplies of which shall be paid by the
electronic commerce operator
94. 13/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - 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
95. 12/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Supplies
not eligible for refund of unutilized ITC under IGST Act - construction
of a complex, building, civil structure or a part thereof
96. 11/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Supplies
which shall be treated neither as a supply of goods nor a supply of
service under the IGST Act
97. 10/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Categories
of services on which integrated tax will be payable under reverse
charge mechanism (RCM) under IGST Act
98. 09/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Exemptions
on supply of services under IGST Act
99. 08/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Rates for
supply of services under IGST Act
100. 06/2017 - Dated: 28-6-2017 - Integrated GST (IGST) - Seeks to
prescribe rate of interest under IGST Act, 2017
101. 06/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Prescribing
refund of 50% of IGST on supplies to CSD u/s 20 of IGST Act, 2017
102. 05/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Supplies of
goods in respect of which no refund of unutilised input tax credit shall
be allowed
103. 04/2017 - Dated: 28-6-2017 - Integrated GST (IGST) - Seeks to notify
IGST Rules, 2017
104. 01/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - IGST Rate
Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3%
and 0.25% on supply of goods.
105. 04/2017 - Dated: 19-6-2017 - Central GST (CGST) - Common Goods and
Services Tax Electronic Portal - [Link]
106. 01/2017 - Dated: 19-6-2017 - Integrated GST (IGST) - Certain sections
of the IGST Act, 2017 came into force w.e.f. 22.06.2017 i.e Definitions,
Officers, Registration, Application of certain provision of CGST to
IGST, Power to make rules
Import of services made on or after the appointed day.

21. Import of services made on or after the appointed day shall be liable to
tax under the provisions of this Act regardless of whether the transactions
for such import of services had been initiated before the appointed day:

Provided that if the tax on such import of services had been paid in full
under the existing law, no tax shall be payable on such import under this
Act:

Provided further that if the tax on such import of services had been paid in
part under the existing law, the balance amount of tax shall be payable on
such import under this Act.

Explanation.––For the purposes of this section, a transaction shall be

deemed to have been initiated before the appointed day if either the invoice
relating to such supply or payment, either in full or in part, has been
received or made before the appointed day.
Power to make rules.

22. (1) The Government may, on the recommendations of the Council, by

notification, make rules for carrying out the provisions of this Act.

(2) Without prejudice to the generality of the provisions of sub-section (1),

the Government may make rules for all or any of the matters which by this
Act are required to be, or may be, prescribed or in respect of which
provisions are to be or may be made by rules.

(3) The power to make rules conferred by this section shall include the
power to give retrospective effect to the rules or any of them from a date
not earlier than the date on which the provisions of this Act come into
force.

(4) Any rules made under sub-section (1) may provide that a contravention
thereof shall be liable to a penalty not exceeding ten thousand rupees.

Notifications

1. 04/2018 - Dated: 31-12-2018 - Integrated GST (IGST) - Integrated

Goods and Services Tax (Amendment) Rules, 2018
2. 12/2017 - Dated: 15-11-2017 - Integrated GST (IGST) - Integrated
Goods and Services Tax Amendment Rules, 2017
3. 04/2017 - Dated: 28-6-2017 - Integrated GST (IGST) - Seeks to notify
IGST Rules, 2017
4. 01/2017 - Dated: 19-6-2017 - Integrated GST (IGST) - Certain sections
of the IGST Act, 2017 came into force w.e.f. 22.06.2017 i.e Definitions,
Officers, Registration, Application of certain provision of CGST to
IGST, Power to make rules
Power to make regulations.

23. The Board may, by notification, make regulations consistent with this
Act and the rules made thereunder to carry out the provisions of this Act.
Laying of rules, regulations and notifications.

24. Every rule made by the Government, every regulation made by the
Board and every notification issued by the Government under this Act, shall
be laid, as soon as may be, after it is made or issued, before each House of
Parliament, while it is in session, for a total period of thirty days which may
be comprised in one session or in two or more successive sessions, and if,
before the expiry of the session immediately following the session or the
successive sessions aforesaid, both Houses agree in making any
modification in the rule or regulation or in the notification, as the case may
be, or both Houses agree that the rule or regulation or the notification
should not be made, the rule or regulation or notification, as the case may
be, shall thereafter have effect only in such modified form or be of no effect,
as the case may be; so, however, that any such modification or annulment
shall be without prejudice to the validity of anything previously done under
that rule or regulation or notification, as the case may be.
Removal of difficulties.

25. (1) If any difficulty arises in giving effect to any provision of this Act,
the Government may, on the recommendations of the Council, by a general
or a special order published in the Official Gazette, make such provisions
not inconsistent with the provisions of this Act or the rules or regulations
made thereunder, as may be necessary or expedient for the purpose of
removing the said difficulty:

Provided that no such order shall be made after the expiry of a period of
1[five years] from the date of commencement of this Act.

(2) Every order made under this section shall be laid, as soon as may be,
after it is made, before each House of Parliament.

***********

NOTES:-

1. Substituted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 30-6-2020

[Vide notification dated 24-6-2020] before it was read as "three years"
 Notes on clauses

Clause 1 provides for short title, extent and commencement of the proposed
Act.

Clause 2 defines various terms and expressions used in the proposed Act.

Clause 3 provides for appointment of Commissioners and other class of

officers as may be required for carrying out the purposes of the proposed
Act.

Clause 4 provides for authorisation of State tax and Union territory tax
officers, subject to certain exceptions and conditions as shall be notified by
the Central Government on recommendations of the Council, to be proper
officers for the purposes of the proposed Act.

Clause 5 provides for levy and collection of integrated tax on all inter-State
supplies of goods or services or both except on the supply of alcoholic
liquor for human consumption, on the value determined under section 15 of
the Central Goods and Services Tax Act at a rate not exceeding forty per
cent. It further provides that integrated tax on goods imported into India
shall be levied and collected under section 3 of the Customs Tariff Act,
1975, at the time and in the manner in which customs duty shall be
collected under the provisions of the Customs Act, on a value as determined
under the provisions of the Customs Tariff Act. This clause also provides
that -

(i) integrated tax on the supply of petroleum crude, high speed diesel,
motor spirit (commonly known as petrol), natural gas and aviation
turbine fuel to be levied with effect from a date notified by the Central
Government on the recommendations of the Council;

(ii) the Central Government to notify categories of supply of goods or

services or both, the tax on which shall be paid on reverse charge
basis by the recipient of such goods or services or both, on the
recommendations of the Council;

(iii) the integrated tax in respect of the supply of taxable goods or

services or both by a supplier, who is not registered, to a registered
person shall be paid by such person on reverse charge basis;

(iv) the Central Government may notify categories of services, the tax
on inter-State supplies of which shall be paid by the electronic
commerce operator if such services are supplied through it, on the
recommendations of the Council.

Clause 6 confers powers on Central Government to exempt either

absolutely or conditionally goods or services or both of any specified
description from the whole or part of the integrated tax, on the
recommendations of the Council. This clause also confers powers on the
Central Government to exempt from payment of tax any goods or services
or both, by special order, on which tax is leviable on the recommendations
of the Council.

Clause 7 provides for instances where a supply of goods or services or both

will be considered as inter- State supply.

Clause 8 provides for instances where a supply of goods or services or both

will be considered as intra- State supply.

Clause 9 provides for supplies made in territorial waters to be deemed to be

made in the States or Union territories where the nearest point of the
appropriate baseline is located.

Clause 10 provides for the place of supply for all supplies of goods other
than those goods which are imported into or exported out of India.

Clause 11 provides for the place of supply for all supplies of goods which
are imported into or exported out of India.

Clause 12 provides for the place of supply for all supplies of services where
location of supplier and recipient is in India.

Clause 13 provides for the place of supply for all supplies of services where
location of supplier or location of recipient is outside India.

Clause 14 provides for deeming the supplier of services located in non-

taxable territory to be liable to pay tax on the online information and
database access or retrieval services by any person located in a non-taxable
territory and received by a non- taxable online recipient.

Clause 15 provides for refund of integrated tax paid on supply of goods to

tourists leaving India.

Clause 16 provides for zero rating of certain supplies namely exports and
supplies made to Special Economic Zone Unit or Special Economic Zone
developer and the manner of zero rating.

Clause 17 provides for apportionment of integrated tax and settlement of

funds between the Central and State Government.

Clause 18 provides for utilisation of credit of integrated tax availed under

the proposed Act for payment of central tax, Union territory tax or State
tax.

Clause 19 provides for refund of integrated tax in situations where inter-

State supplies are subsequently held to be intra-State supplies.

Clause 20 provides for application of specific provisions of the Central

Goods and Services Tax Act to the proposed Act.

Clause 21 provides that all import of services made on or after the

appointed day will be liable to integrated tax regardless of whether the
transactions for such import of services had been initiated before the
appointed day.
Clause 22 confers powers on the Central Government to make rules for
carrying out the provisions of the proposed Act on recommendation of the
Council.

Clause 23 confers powers on the Board to make regulations for carrying out
the provisions of the proposed Act.

Clause 24 provides for laying of rules, regulations and notifications made by

the Central Government before each House of the Parliament.

Clause 25 confers powers on the Central Government to make such

provisions not inconsistent with the provisions of the proposed Act or the
rules or regulations by a general or special order, on the recommendations
of the Council within a period of three years from the date of
commencement of the proposed Act.
 MEMORANDUM REGARDING DELEGATED LEGISLATION

Clause 22 of the Integrated Goods and Services Tax Bill seeks to empower
the Central Government to make rules, inter alia, in the following matters,
namely:-

(a) collection of taxes under section 5; (b) determination of place of

supply under section 10; (c) apportionment of value of supply of
services when the immovable property or boat or vessel is located in
more than one State or Union or when the leased circuit is installed in
more than one State or Union territory or when the event is held in
more than one State or Union territory or for advertisement services
under section 12; (d) the place of supply of services referred to in
section 13 when they are supplied in more than one State or Union
territory under that section; (e) conditions and safeguards for refund
of integrated tax paid on supply of goods to tourist leaving India
under section 15; (f) procedure and safeguards for supply of goods or
services under bond or on payment of integrated tax and then taking
refund under section 16; (g) manner in which apportionment of tax
and settlement of funds will take place under section 17; (h) manner
and time in which input tax credit will be transferred under section
18; (i) manner in which tax wrongfully collected and paid to Central
Government or State Government is to be refunded under section 19;
and (j) any other matter which is to be, or may be, prescribed, or in
respect of which provision is to be made, by rules.

2. Clause 23 of the Bill empowers the Board to make regulations to provide

for any matter which is required to be, or may be, specified by regulation or
in respect of which provision is to be made by regulations.

3. The matters in respect of which the said rules and regulations may be
made are matters of procedure and administrative detail, and as such, it is
not practicable to provide for them in the proposed Bill itself. The
delegation of legislative power is, therefore, of a normal character.

FINANCIAL MEMORANDUM

Clauses 17 and 18 of the Bill provides for apportionment of tax and

settlement of funds and for transfer of input tax credit between the Central
Government, State Government and Union territory.

2. Clause 20 of the Bill provides for application of provisions of the Central

Goods and Services Tax Bill, 2017 relating to appeals, advance ruling and
anti-profiteering. So authorities under the Central Goods and Services Tax
Act will be utilised for the purposes of the proposed legislation. Thus there
will be no extra financial expenditure under this Bill.

3. The total financial implications in terms of recurring and non-recurring

expenditure involved in carrying out the various functions under the Bill
would be borne by the Central Government. Most of the existing officers
and staff of the Central Board of Excise and Customs would be used for
carrying out the various functions under the Bill. However, it is not possible
to estimate the exact recurring and non-recurring expenditure from the
Consolidated Fund of India at this stage.

STATEMENT OF OBJECTS AND REASONS

Presently, article 269 of the Constitution empowers the Parliament to make

law on the taxes to be levied on the sale or purchase taking place in the
course of inter-State trade or commerce. Accordingly, Parliament had
enacted the Central Sales Tax Act, 1956 for levy of central sales tax on the
sale taking place in the course of inter-State trade or commerce. The
central sales tax is being collected and retained by the exporting States.

2. The crucial aspect of central sales tax is that it is non-vatable, i.e. the
credit of this tax is not available as set-off for the future tax liability to be
discharged by the purchaser. It directly gets added to the cost of the goods
purchased and becomes part of the cost of business and thereby has a
direct impact on the increase in the cost of production of a particular
product. Further, the fact that the rate of central sales tax is different from
the value added tax being levied on the intra-State sale creates a tax
arbitrage which is exploited by unscrupulous elements.

3. In view of the above, it has become necessary to have a Central

legislation, namely, the Integrated Goods and Services Tax Bill, 2017. The
proposed Legislation will confer power upon the Central Government for
levying goods and services tax on the supply of goods or services or both
which takes place in the course of inter-State trade or commerce. The
proposed Legislation will remove both the lacunas of the present central
sales tax. Besides being vatable, the rate of tax for the integrated goods and
services tax is proposed to be more or less equal to the sum total of the
central goods and services tax and state goods and services tax or Union
territory goods and services tax to be levied on intra-State supplies. It is
expected to reduce cost of production and inflation in the economy, thereby
making the Indian trade and industry more competitive, domestically as
well as internationally. It is also expected that introduction of the integrated
goods and services tax will foster a common or seamless Indian market and
contribute significantly to the growth of the economy.

4. The Integrated Goods and Services Tax Bill, 2017, inter alia, provides for
the following, namely :-

(a) to levy tax on all inter-State supplies of goods or services or both

except supply of alcoholic liquor for human consumption at a rate to
be notified, not exceeding forty per cent. as recommended by the
Goods and Services Tax Council (the Council);

(b) to provide for levy of tax on goods imported into India in

accordance with the provisions of the Customs Tariff Act, 1975 read
with the provisions contained in the Customs Act, 1962;

(c) to provide for levy of tax on import of services on reverse charge

basis under the proposed Legislation;
 (d) to empower the Central Government to grant exemptions, by
notification or by special order, on the recommendations of the
Council;

(e) to provide for determination of the nature of supply as to whether

it is an inter-State or an intra-State supply;

(f) to provide elaborate provisions for determining the place of supply

in relation to goods or services or both;

(g) to provide for payment of tax by a supplier of online information

and database access or retrieval services;

(h) to provide for refund of tax paid on supply of goods to tourist

leaving India;

(i) to provide for apportionment of tax and settlement of funds and for
transfer of input tax credit between the Central Government, State
Government and Union territory;

(j) to provide for application of certain provisions of the Central Goods

and Services Tax Act, 2017, inter alia, relating to definitions, time and
value of supply, input tax credit, registration, returns other than late
fee, payment of tax, assessment, refunds, audit, inspection, search,
seizure and arrest, demands and recovery, appeals and revision,
offences and penalties and transitional provisions, in the proposed
Legislation; and

(k) to provide for transitional transactions in relation to import of

services made on or after the appointed day.

5. The Notes on clauses explain in detail the various provisions contained in

the Integrated Goods and Services Tax Bill, 2017.

6. The Bill seeks to achieve the above objectives.