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Section 3 of the IGST Act, 2017

From the IndiaAuditLens Law Library

GST›IGST Act, 2017

At a glance

Procedure, powers and definitions

  • 3The Board may appoint central tax officers as it thinks fit to exercise powers under the Act.

Section 3 empowers the Board to appoint central tax officers to exercise powers under the Integrated GST Act. The Board decides which appointments it considers fit for that purpose. The section came into force on 22 June 2017. The appointment power concerns central tax officers and the exercise of powers under this Act.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 3, verbatim (show)

Section 3. Appointment of Officers.-

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

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Board appointment 3

Questions to answer on the file3 questions
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Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (1)

NumberDateSubject
Circular No. 3/01/2018-IGST25 May 2018Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse-reg. rescinded by a later instrument
Notifications (273)
NumberDateSubject
Notification No. 01/2026-Integrated Tax (Rate)30 April 2026Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026 (as updated vide Corrigendum dated 06.05.2026)
Notification No. 19/2025-Integrated Tax (Rate)31 December 2025Seeks to amend Notification 09/2025- Integrated Tax (Rate), to prescribe GST rates on tobacco products.
Notification No. 18/2025-Integrated Tax (Rate)24 October 2025Seeks to amend notification No. 27/2018-IntegratedTax(Rate) dated 31.12.2018
Corrigendum dated 18 Sep 2025 (Corrigendum to Notification No. 9/2025 – Integrated Tax (Rate) dated 17.09.2025)18 September 2025Corrigendum to Notification No. 9/2025 – Integrated Tax (Rate) dated 17.09.2025
Corrigendum dated 18 Sep 2025 (Corrigendum to Notification No. 10/2025 – Integrated Tax (Rate) dated 17.09.2025)18 September 2025Corrigendum to Notification No. 10/2025 – Integrated Tax (Rate) dated 17.09.2025
Notification No. 09/2025-Integrated Tax (Rate)17 September 2025Seeks to supersede Notification No. 1/2017- -Integrated Tax (Rate) dated 28.06.2017. amended by a later instrument made under this section
Notification No. 10/2025-Integrated Tax (Rate)17 September 2025Seeks to supersede Notification No. 2/2017- -Integrated Tax (Rate) dated 28.06.2017. made under this section
Notification No. 11/2025-Integrated Tax (Rate)17 September 2025Seeks to amend Notification No. 3/2017- -Integrated Tax (Rate) dated 28.06.2017.
Notification No. 12/2025-Integrated Tax (Rate)17 September 2025Seeks to amend Notification No. 9/2018- -Integrated Tax (Rate) dated 25.01.2018.
Notification No. 13/2025-Integrated Tax (Rate)17 September 2025Seeks to amend Notification No. 22/2018- -Integrated Tax (Rate) dated 26.07.2018.
Notification No. 14/2025-Integrated Tax (Rate)17 September 2025Seeks to notify GST rate for bricks.
Notification No. 15/2025-Integrated Tax (Rate)17 September 2025Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
Notification No. 16/2025-Integrated Tax (Rate)17 September 2025Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
Notification No. 17/2025-Integrated Tax (Rate)17 September 2025Seeks to amend Notification No 14/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
Notification No. 10/2025-Central Tax13 March 2025Seeks to amend notification No. 02/2017-Central Tax. made under this section
Corrigendum dated 31 Jan 2025 (Seeks to replace the bullet ‘(ii)’ with ‘(i)’; To replace “(See para 4(xxxvi))” with “(See)31 January 2025Seeks to replace the bullet ‘(ii)’ with ‘(i)’; To replace “(See para 4(xxxvi))” with “(See para 5(xxxvi))” in the Annexures VII, VIII and IX
Notification No. 01/2025-Integrated Tax (Rate)16 January 2025Seeks to amend Notification no. 01/2017- Integrated Tax (Rate)
Notification No. 02/2025-Integrated Tax (Rate)16 January 2025Seeks to amend Notification no. 02/2017- Integrated Tax (Rate)
Notification No. 03/2025-Integrated Tax (Rate)16 January 2025Seeks to amend Notification no. 40/2017- Integrated Tax (Rate)
Notification No. 04/2025-Integrated Tax (Rate)16 January 2025Seeks to amend Notification no. 09/2018- Integrated Tax (Rate)
Notification No. 05/2025-Integrated Tax (Rate)16 January 2025Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
Notification No. 06/2025-Integrated Tax (Rate)16 January 2025Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
Notification No. 07/2025-Integrated Tax (Rate)16 January 2025Seeks to amend Notification No 10/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council..
Notification No. 08/2025-Integrated Tax (Rate)16 January 2025Seeks to amend Notification No 14/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
Notification No. 31/2024-Central Tax13 December 2024Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI made under this section
Notification No. 28/2024-Central Tax27 November 2024Seeks to appoint common adjudicating authority for Show cause notices issued by DGGI. made under this section
Notification No. 27/2024-Central Tax25 November 2024Seeks to amend Notification No. No. 02/2017-Central Tax, dated the 19th June, 2017
Corrigendum dated 22 Oct 2024 (To read "any immovable property" for "any property", as mentioned in Notification No. 09/2)22 October 2024To read "any immovable property" for "any property", as mentioned in Notification No. 09/2024-IT(R)
Notification No. 05/2024-Integrated Tax (Rate)8 October 2024Seeks to amend Notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 06/2024-Integrated Tax (Rate)8 October 2024Seeks to amend Notification No. 4/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 07/2024-Integrated Tax (Rate)8 October 2024Seeks to amend Notification No.8/2017-Integrated Tax (Rate) dated 28.06.2017
Notification No. 08/2024-Integrated Tax (Rate)8 October 2024Seeks to amend Notification No.9/2017-Integrated Tax (Rate) dated 28.06.2017
Notification No. 09/2024-Integrated Tax (Rate)8 October 2024Seeks to amend Notification No.10/2017-Integrated Tax (Rate) dated 28.06.2017
Notification No. 02/2024-Integrated Tax (Rate)12 July 2024Seeks to amend notification No. 1/2017- Integrated Tax (Rate)
Notification No. 03/2024-Integrated Tax (Rate)12 July 2024Seeks to amend notification No. 2/2017- Integrated Tax (Rate)
Notification No. 04/2024-Integrated Tax (Rate)12 July 2024Seeks to amend Notification No 09/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 01/2024-Integrated Tax10 July 2024Seeks to amend Notification No. 02/2018-Integrated Tax, dated 20.09.2018.
Notification No. 11/2024-Central Tax30 May 2024Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate made under this section
Notification No. 10/2024-Central Tax29 May 2024Seeks to amend the Notification no. 02/2017-CT dated 19.06.2017 with effect from 5th August, 2023 made under this section
Notification No. 05/2024-Central Tax30 January 2024Amendment in Notification No. 02/2017-CT dated 19th June, 2017.
Corrigendum dated 5 Jan 2024 (Corrigendum to notification no 01/2024-Integrated Tax(Rate) dated 03.1.2024)5 January 2024Corrigendum to notification no 01/2024-Integrated Tax(Rate) dated 03.1.2024
Notification No. 01/2024-Integrated Tax (Rate)3 January 2024Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017
Notification No. 05/2023-Integrated Tax26 October 2023Seeks to notify supplies and class of registered person eligible for refund under IGST Route
Notification No. 15/2023-Integrated Tax (Rate)19 October 2023Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 16/2023-Integrated Tax (Rate)19 October 2023Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 17/2023-Integrated Tax (Rate)19 October 2023Seeks to amend Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 18/2023-Integrated Tax (Rate)19 October 2023Seeks to amend Notification No 12/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 19/2023-Integrated Tax (Rate)19 October 2023Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 20/2023-Integrated Tax (Rate)19 October 2023Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017
Notification No. 21/2023-Integrated Tax (Rate)19 October 2023Seeks to amend Notification No 02/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 22/2023-Integrated Tax (Rate)19 October 2023Seeks to amend Notification No 04/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 23/2023-Integrated Tax (Rate)19 October 2023Seeks to amend Notification No 05/2017- Integrated Tax (Rate) dated 28.06.2017
Notification No. 14/2023-Integrated Tax (Rate)29 September 2023Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 02/2023-Integrated Tax29 September 2023Seeks to notify the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023
Notification No. 03/2023-Integrated Tax29 September 2023Seeks to notify the supply of online money gaming as the supply of goods on import of which, integrated tax shall be levied and collected under sub-section (1) of section 5 of the Integrated Goods and Services Tax Act,2017
Notification No. 04/2023-Integrated Tax29 September 2023Seeks to provide Simplified registration Scheme for overseas supplier of online money gaming
Notification No. 11/2023-Integrated Tax (Rate)26 September 2023Seeks to amend notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council.
Notification No. 12/2023-Integrated Tax (Rate)26 September 2023Seeks to amend notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council.
Notification No. 13/2023-Integrated Tax (Rate)26 September 2023Seeks to amend notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council.
Notification No. 46/2023-Central Tax18 September 2023Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s Inkuat Infrasol Pvt. Ltd. made under this section
Notification No. 39/2023-Central Tax17 August 2023Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017
Notification No. 40/2023-Central Tax17 August 2023Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd. made under this section
Notification No. 35/2023-Central Tax31 July 2023Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd. made under this section
Notification No. 01/2023-Integrated Tax31 July 2023Seeks to notify all goods or services which 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. amended by a later instrument
Notification No. 06/2023-Integrated Tax (Rate)26 July 2023Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.
Notification No. 07/2023-Integrated Tax (Rate)26 July 2023Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.
Notification No. 08/2023-Integrated Tax (Rate)26 July 2023Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.
Notification No. 09/2023-Integrated Tax (Rate)26 July 2023Seeks to amend No. 01/2017- Integrated Tax (Rate) to implement the decisions of 50th GST Council.
Notification No. 10/2023-Integrated Tax (Rate)26 July 2023Seeks to amend No. 27/2018- Integrated Tax(Rate) to implement the decisions of 50th GST Council.
Notification No. 05/2023-Integrated Tax (Rate)9 May 2023Seeks 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.
Notification No. 01/2023-Integrated Tax (Rate)28 February 2023Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
Notification No. 02/2023-Integrated Tax (Rate)28 February 2023Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
Notification No. 03/2023-Integrated Tax (Rate)28 February 2023Seeks to amend notification no. 1/2017-Integrated Tax (Rate), dated 28.06.2017.
Notification No. 04/2023-Integrated Tax (Rate)28 February 2023Seeks to amend notification no. 2/2017-Integrated Tax (Rate), dated 28.06.2017.
Notification No. 01/2023-Central Tax4 January 2023To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit. made under this section
Notification No. 12/2022-Integrated Tax (Rate)30 December 2022Seeks to amend notification No. 1/2017- Integrated Tax (Rate)
Notification No. 13/2022-Integrated Tax (Rate)30 December 2022Seeks to amend notification No. 2/2017- Integrated Tax (Rate)
Notification No. 14/2022-Integrated Tax (Rate)30 December 2022Seeks to amend notification No. 4/2017- Integrated Tax (Rate)
Notification No. 15/2022-Integrated Tax (Rate)30 December 2022Seeks to amend notification No. 9/2017- Integrated Tax (Rate)
Notification No. 03/2022-Integrated Tax (Rate)13 July 2022Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017
Notification No. 04/2022-Integrated Tax (Rate)13 July 2022Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017
Notification No. 05/2022-Integrated Tax (Rate)13 July 2022Seeks to amend Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017
Notification No. 06/2022-Integrated Tax (Rate)13 July 2022Seeks to amend notification No. 1/2017- Integrated Tax (Rate)
Notification No. 07/2022-Integrated Tax (Rate)13 July 2022Seeks to amend notification No. 2/2017- Integrated Tax (Rate)
Notification No. 08/2022-Integrated Tax (Rate)13 July 2022Seeks to amend notification No. 3/2017- Integrated Tax (Rate)
Notification No. 09/2022-Integrated Tax (Rate)13 July 2022Seeks to amend notification No. 5/2017- Integrated Tax (Rate)
Notification No. 10/2022-Integrated Tax (Rate)13 July 2022Seeks to amend notification No. 2/2022- Integrated Tax (Rate)
Notification No. 11/2022-Integrated Tax (Rate)13 July 2022Rescinds notification No. 47/2017- Integrated Tax (Rate)
Notification No. 01/2022-Integrated Tax (Rate)31 March 2022Seeks to amend notification No. 1/2017-Integrated Tax (Rate)
Notification No. 02/2022-Integrated Tax (Rate)31 March 2022Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC amended by a later instrument
Notification No. 02/2022-Central Tax11 March 2022Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST.
Notification No. 21/2021-Integrated Tax (Rate)31 December 2021Seeks to supersede notification 14/2021- IT(R) dated 18.11.2021 and amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 22/2021-Integrated Tax (Rate)31 December 2021Seeks to supersede notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 18/2021-Integrated Tax (Rate)28 December 2021Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 19/2021-Integrated Tax (Rate)28 December 2021Seeks to amend Notification No 2/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 20/2021-Integrated Tax (Rate)28 December 2021Seeks to amend Notification No 22/2018- Integrated Tax (Rate) dated 26.07.2018.
Notification No. 14/2021-Integrated Tax (Rate)18 November 2021Seeks to further amend notification No. 01/2017-Integrated Tax (Rate) dated 28-06-2017. superseded by a later instrument
Notification No. 15/2021-Integrated Tax (Rate)18 November 2021Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017. superseded by a later instrument
Notification No. 16/2021-Integrated Tax (Rate)18 November 2021Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 17/2021-Integrated Tax (Rate)18 November 2021Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 13/2021-Integrated Tax (Rate)27 October 2021Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.
Notification No. 06/2021-Integrated Tax (Rate)30 September 2021Seeks 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.
Notification No. 07/2021-Integrated Tax (Rate)30 September 2021Seeks 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.
Notification No. 08/2021-Integrated Tax (Rate)30 September 2021Seeks to amend notification No. 1/2017- Integrated Tax (Rate)
Notification No. 09/2021-Integrated Tax (Rate)30 September 2021Seeks to amend notification No. 2/2017- Integrated Tax (Rate)
Notification No. 10/2021-Integrated Tax (Rate)30 September 2021Seeks to amend notification No. 4/2017- Integrated Tax (Rate)
Notification No. 11/2021-Integrated Tax (Rate)30 September 2021Seeks to amend notification No. 40/2017- Integrated Tax (Rate)
Notification No. 12/2021-Integrated Tax (Rate)30 September 2021Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021
Notification No. 04/2021-Integrated Tax (Rate)14 June 2021Seeks 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.
Notification No. 05/2021-Integrated Tax (Rate)14 June 2021Seeks to provide the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.
Notification No. 01/2021-Integrated Tax (Rate)2 June 2021Seeks to amend notification No. 1/2017- Integrated Tax (Rate) to prescribe change in CGST rate of goods.
Notification No. 02/2021-Integrated Tax (Rate)2 June 2021Seeks 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.
Notification No. 03/2021-Integrated Tax (Rate)2 June 2021Seeks 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.
Notification No. 03/2021-Integrated Tax2 June 2021Seeks 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.
Notification No. 02/2021-Integrated Tax1 June 2021Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
Notification No. 01/2021-Integrated Tax1 May 2021SSeeks to provide relief by lowering of interest rate for the month of March and April, 2021
Notification No. 02/2021-Central Tax12 January 2021Notifying amendment to jurisdiction of Central Tax officers. made under this section
Notification No. 05/2020-Integrated Tax (Rate)16 October 2020To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.
Notification No. 06/2020-Integrated Tax15 October 2020Seeks to notify the number of HSN digits required on tax invoice.
Notification No. 04/2020-Integrated Tax (Rate)30 September 2020Extension 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.
Notification No. 04/2020-Integrated Tax24 June 2020Seeks to bring into force Section 134 of Finance Act, 2020 in order to bring amendment to Section 25 of IGST Act w.e.f. 30.06.2020.
Notification No. 05/2020-Integrated Tax24 June 2020Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
Notification No. 03/2020-Integrated Tax8 April 2020Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
Notification No. 02/2020-Integrated Tax (Rate)26 March 2020Seeks to amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.
Notification No. 02/2020-Integrated Tax26 March 2020Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient.
Notification No. 03/2020-Integrated Tax (Rate)25 March 2020Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe change in UTGST rate of goods
Notification No. 01/2020-Integrated Tax (Rate)21 February 2020Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
Notification No. 01/2020-Integrated Tax1 January 2020Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017
Notification No. 27/2019-Integrated Tax (Rate)31 December 2019To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
Notification No. 28/2019-Integrated Tax (Rate)31 December 2019To amend notification No. 10/ 2017- Integrated Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.
Notification No. 26/2019-Integrated Tax (Rate)30 December 2019Seeks to further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.
Notification No. 25/2019-Integrated Tax (Rate)22 November 2019Seeks to insert explanation regarding Bus Body Building in Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017.
Notification No. 51/2019-Central Tax31 October 2019Seeks 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.
Notification No. 14/2019-Integrated Tax (Rate)30 September 2019Seeks 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.
Notification No. 15/2019-Integrated Tax (Rate)30 September 2019Seeks 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.
Notification No. 16/2019-Integrated Tax (Rate)30 September 2019Seeks 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.
Notification No. 17/2019-Integrated Tax (Rate)30 September 2019Seeks 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.
Notification No. 18/2019-Integrated Tax (Rate)30 September 2019Seeks to exempt supply of goods for specified projects under FAO.
Notification No. 19/2019-Integrated Tax (Rate)30 September 2019Seeks 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.
Notification No. 20/2019-Integrated Tax (Rate)30 September 2019Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
Notification No. 21/2019-Integrated Tax (Rate)30 September 2019Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.
Notification No. 22/2019-Integrated Tax (Rate)30 September 2019Seeks to amend notification No. 04/2018 - Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
Notification No. 23/2019-Integrated Tax (Rate)30 September 2019Seeks to amend notification No. 07/2019 - Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
Notification No. 24/2019-Integrated Tax (Rate)30 September 2019Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act.
Notification No. 04/2019-Integrated Tax30 September 2019Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019. amended by a later instrument
Corrigendum dated 30 Aug 2019 (Corrigendum to Notification No. 03/2019- Integrated Tax (Rate))30 August 2019Corrigendum to Notification No. 03/2019- Integrated Tax (Rate)
Notification No. 12/2019-Integrated Tax (Rate)31 July 2019which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
Notification No. 13/2019-Integrated Tax (Rate)31 July 2019which seeks to exempt the hiring of Electric buses by local authorities from GST.
Notification No. 10/2019-Integrated Tax (Rate)29 June 2019Seeks 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.
Notification No. 11/2019-Integrated Tax (Rate)29 June 2019Seeks 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.
Notification No. 09/2019-Integrated Tax (Rate)10 May 2019To 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
Notification No. 03/2019-Integrated Tax (Rate)29 March 2019Seeks 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.
Notification No. 04/2019-Integrated Tax (Rate)29 March 2019Seeks 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.
Notification No. 05/2019-Integrated Tax (Rate)29 March 2019Seeks 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.
Notification No. 06/2019-Integrated Tax (Rate)29 March 2019Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. amended by a later instrument
Notification No. 07/2019-Integrated Tax (Rate)29 March 2019Seeks 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. amended by a later instrument
Notification No. 08/2019-Integrated Tax (Rate)29 March 2019Seeks 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.
Notification No. 02/2019-Integrated Tax (Rate)4 February 2019Seeks 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.
Corrigendum dated 31 Jan 2019 (Corrigendum to Notification No. 27/2018- Integrated Tax (Rate))31 January 2019Corrigendum to Notification No. 27/2018- Integrated Tax (Rate)
Notification No. 04/2019-Central Tax29 January 2019Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals).
Notification No. 01/2019-Integrated Tax (Rate)29 January 2019Seeks to rescind notification No. 32/2017 - Integrated 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
Notification No. 01/2019-Integrated Tax29 January 2019Seeks to bring into force the IGST (Amendment) Act, 2018
Notification No. 02/2019-Integrated Tax29 January 2019Seeks 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.
Notification No. 03/2019-Integrated Tax29 January 2019Seeks 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
Notification No. 25/2018-Integrated Tax (Rate)31 December 2018Seeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
Notification No. 26/2018-Integrated Tax (Rate)31 December 2018Seeks to further amend notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
Notification No. 27/2018-Integrated Tax (Rate)31 December 2018seeks to exempt integrated tax on supply of gold by nominated agencies to registered persons. amended by a later instrument
Notification No. 28/2018-Integrated Tax (Rate)31 December 2018Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
Notification No. 29/2018-Integrated Tax (Rate)31 December 2018Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
Notification No. 30/2018-Integrated Tax (Rate)31 December 2018Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
Notification No. 31/2018-Integrated Tax (Rate)31 December 2018seeks to insert explanation in an item in notification No. 8/2017-Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
Notification No. 04/2018-Integrated Tax31 December 2018Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017.
Notification No. 03/2018-Integrated Tax22 October 2018Seeks to supersede Notification No.8/2017-Integrated Tax, dated 14.09.2017
Notification No. 24/2018-Integrated Tax (Rate)20 September 2018Seeks to insert explanation in an entry in notification No. 9/2017-Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.
Notification No. 02/2018-Integrated Tax20 September 2018Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies amended by a later instrument
Notification No. 23/2018-Integrated Tax (Rate)6 August 2018Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019.
Notification No. 14/2018-Integrated Tax (Rate)26 July 2018Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
Notification No. 15/2018-Integrated Tax (Rate)26 July 2018Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
Notification No. 16/2018-Integrated Tax (Rate)26 July 2018Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).
Notification No. 17/2018-Integrated Tax (Rate)26 July 2018Seeks to amend notification No. 11/2017- Integrated Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.
Notification No. 18/2018-Integrated Tax (Rate)26 July 2018Seeks to insert explanation in an item in notification No. 8/2017-Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.
Notification No. 19/2018-Integrated Tax (Rate)26 July 2018Seeks to amend Notification 01/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018
Notification No. 20/2018-Integrated Tax (Rate)26 July 2018Seeks to amend Notification 02/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018
Notification No. 21/2018-Integrated Tax (Rate)26 July 2018Seeks to amend Notification 05/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018
Notification No. 22/2018-Integrated Tax (Rate)26 July 2018Seeks to prescribe concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018 amended by a later instrument
Notification No. 13/2018-Integrated Tax (Rate)29 June 2018Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018.
Notification No. 12/2018-Integrated Tax (Rate)28 May 2018Seeks to amend notification No. 04/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM).
Notification No. 11/2018-Integrated Tax (Rate)23 March 2018Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018.
Corrigendum dated 1 Feb 2018 (Corrigendum to Notification No. 7/2018-Integrated Tax (Rate))1 February 2018Corrigendum to Notification No. 7/2018-Integrated Tax (Rate)
Notification No. 01/2018-Integrated Tax (Rate)25 January 2018Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
Notification No. 02/2018-Integrated Tax (Rate)25 January 2018Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
Notification No. 03/2018-Integrated Tax (Rate)25 January 2018Seeks to amend notification No. 10/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).
Notification No. 04/2018-Integrated Tax (Rate)25 January 2018Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa. amended by a later instrument
Notification No. 05/2018-Integrated Tax (Rate)25 January 2018Seeks to exempt Central Government's share of Profit Petroleum from Integrated tax
Notification No. 06/2018-Integrated Tax (Rate)25 January 2018Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007
Notification No. 07/2018-Integrated Tax (Rate)25 January 2018seeks to amend Notification No.1/2017-IGST (Rate).
Notification No. 08/2018-Integrated Tax (Rate)25 January 2018seeks to amend Notification No.2/2017-IGST (Rate)
Notification No. 09/2018-Integrated Tax (Rate)25 January 2018seeks to amend Notification No.1/2017-IGST (Rate) amended by a later instrument
Notification No. 10/2018-Integrated Tax (Rate)25 January 2018seeks to amend Notification No.47/2017-IGST (Rate)
Notification No. 01/2018-Integrated Tax23 January 2018Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund
Notification No. 12/2017-Integrated Tax15 November 2017Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017.
Notification No. 43/2017-Integrated Tax (Rate)14 November 2017seeks to amend notification no. 1/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
Notification No. 44/2017-Integrated Tax (Rate)14 November 2017seeks to amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
Notification No. 45/2017-Integrated Tax (Rate)14 November 2017seeks to amend notification no. 4/2017- Integratedtax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
Notification No. 46/2017-Integrated Tax (Rate)14 November 2017seeks to amend notification no. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
Notification No. 47/2017-Integrated Tax (Rate)14 November 2017seeks to provide concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions. rescinded by a later instrument
Notification No. 48/2017-Integrated Tax (Rate)14 November 2017Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on "handicraft goods" @ 5% and to substitute "Services provided" in item (vi) against Sl No. 3 in table.
Notification No. 49/2017-Integrated Tax (Rate)14 November 2017Seeks to amend notification No. 9/2017-IT(R) so as to extend exemption to admission to "protected monument" and to consolidate entry at Sl. No. 12A & 12B.
Notification No. 50/2017-Integrated Tax (Rate)14 November 2017Seeks to amend notification No. 30/2017-Integrated Tax (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co-operatives to the companies that are registered under the Companies Act, 2013 also.
Notification No. 42/2017-Integrated Tax (Rate)27 October 2017Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt IGST on inter-state supply of services to Nepal and Bhutan against payment in INR.
Notification No. 41/2017-Integrated Tax (Rate)23 October 2017Seeks to prescribe Integrated Tax rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
Notification No. 40/2017-Integrated Tax (Rate)18 October 2017Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. amended by a later instrument
Notification No. 32/2017-Integrated Tax (Rate)13 October 2017Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2018. rescinded by a later instrument
Notification No. 33/2017-Integrated Tax (Rate)13 October 2017Seeks to amend notification No. 9/2017-IT(R) .
Notification No. 34/2017-Integrated Tax (Rate)13 October 2017Seeks to amend notification No. 10/2017-IT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
Notification No. 35/2017-Integrated Tax (Rate)13 October 2017Seeks to amend notification No. 1/2017-Integrated Tax (Rate).
Notification No. 36/2017-Integrated Tax (Rate)13 October 2017Seeks to amend notification No. 2/2017-Integrated Tax (Rate).
Notification No. 37/2017-Integrated Tax (Rate)13 October 2017Seeks to amend notification No. 4/2017-Integrated Tax (Rate).
Notification No. 38/2017-Integrated Tax (Rate)13 October 2017Seeks to prescribe Integrated Tax rate on the leasing of motor vehicles.
Notification No. 39/2017-Integrated Tax (Rate)13 October 2017Seeks to amend notification No. 8/2017-Integrated Tax (Rate).
Notification No. 09/2017-Integrated Tax13 October 2017Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of "handicrafts goods"
Notification No. 10/2017-Integrated Tax13 October 2017Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2) amended by a later instrument
Notification No. 11/2017-Integrated Tax13 October 2017Seeks to cross-empower State Tax officers for processing and grant of refund amended by a later instrument
Notification No. 31/2017-Integrated Tax (Rate)29 September 2017Exempting supply of services associated with transit cargo to Nepal and Bhutan.
Corrigendum dated 25 Sep 2017 (Corrigendum to Notification No. 10/2017- Integrated Tax (Rate))25 September 2017Corrigendum to Notification No. 10/2017- Integrated Tax (Rate)
Notification No. 27/2017-Integrated Tax (Rate)22 September 2017Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
Notification No. 28/2017-Integrated Tax (Rate)22 September 2017Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
Notification No. 29/2017-Integrated Tax (Rate)22 September 2017Seeks to amend notification no. 5/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.
Notification No. 30/2017-Integrated Tax (Rate)22 September 2017seeks to exempt Skimmed milk powder, or concentrated milk amended by a later instrument
Notification No. 24/2017-Integrated Tax (Rate)21 September 2017Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services.
Notification No. 25/2017-Integrated Tax (Rate)21 September 2017Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.
Notification No. 26/2017-Integrated Tax (Rate)21 September 2017Exempt certain supplies to NPCIL.
Notification No. 07/2017-Integrated Tax14 September 2017Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration amended by a later instrument
Notification No. 08/2017-Integrated Tax14 September 2017Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration superseded by a later instrument
Notification No. 20/2017-Integrated Tax (Rate)22 August 2017Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12%
Notification No. 21/2017-Integrated Tax (Rate)22 August 2017Seeks to amend notification No. 09/2017-IT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
Notification No. 22/2017-Integrated Tax (Rate)22 August 2017Seeks to amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
Notification No. 23/2017-Integrated Tax (Rate)22 August 2017Seeks to amend notification No. 14/2017-IT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
Notification No. 19/2017-Integrated Tax (Rate)18 August 2017Seeks to reduce IGST rate on specified parts of tractors from 28% to 18 %.
Corrigendum dated 27 Jul 2017 (Corrigendum to Notification No. 2/2017-Integrated Tax (Rate))27 July 2017Corrigendum to Notification No. 2/2017-Integrated Tax (Rate)
Corrigendum dated 27 Jul 2017 (Corrigendum to Notification No. 1/2017-Integrated Tax (Rate))27 July 2017Corrigendum to Notification No. 1/2017-Integrated Tax (Rate)
Corrigendum dated 12 Jul 2017 (Corrigendum to Notification No. 2/2017-Integrated Tax (Rate))12 July 2017Corrigendum to Notification No. 2/2017-Integrated Tax (Rate)
Corrigendum dated 12 Jul 2017 (Corrigendum to Notification No. 1/2017-Integrated Tax (Rate))12 July 2017Corrigendum to Notification No. 1/2017-Integrated Tax (Rate)
Corrigendum dated 5 Jul 2017 (Corrigendum to Notification No. 8/2017-Integrated Tax (Rate))5 July 2017Corrigendum to Notification No. 8/2017-Integrated Tax (Rate)
Notification No. 17/2017-Integrated Tax (Rate)5 July 2017Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017
Notification No. 18/2017-Integrated Tax (Rate)5 July 2017IGST exemption to SEZs on import of Services by a unit/developer in an SEZ----------------Notification 64/2017-Cus,dt. 05-07-2017 - IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ Eng. Hindi
Notification No. 14/2017-Central Tax1 July 2017Assigning jurisdiction and power to officers of various directorates amended by a later instrument made under this section
Corrigendum dated 30 Jun 2017 (Corrigendum to Notification No. 8/2017-Integrated Tax (Rate))30 June 2017Corrigendum to Notification No. 8/2017-Integrated Tax (Rate)
Corrigendum dated 30 Jun 2017 (Corrigendum to Notification No. 1/2017-Integrated Tax (Rate))30 June 2017Corrigendum to Notification No. 1/2017-Integrated Tax (Rate)
Notification No. 15/2017-Integrated Tax (Rate)30 June 2017Notification for Exemption from Integrated Tax to SEZ rescinded by a later instrument
Notification No. 16/2017-Integrated Tax (Rate)30 June 2017Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
Corrigendum dated 29 Jun 2017 (Corrigendum to Notification No. 4/2017-Integrated Tax (Rate))29 June 2017Corrigendum to Notification No. 4/2017-Integrated Tax (Rate)
Notification No. 01/2017-Integrated Tax (Rate)28 June 2017Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax. superseded by a later instrument
Notification No. 02/2017-Integrated Tax (Rate)28 June 2017Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax. superseded by a later instrument
Notification No. 03/2017-Integrated Tax (Rate)28 June 2017Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax. amended by a later instrument
Notification No. 04/2017-Integrated Tax (Rate)28 June 2017Reverse charge on certain specified supplies of goods under section 5 (3) amended by a later instrument
Notification No. 05/2017-Integrated Tax (Rate)28 June 2017Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed amended by a later instrument
Notification No. 06/2017-Integrated Tax (Rate)28 June 2017Notification prescribing refund of 50% of IGST on supplies to CSD under section 20
Notification No. 07/2017-Integrated Tax (Rate)28 June 2017Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1)
Notification No. 08/2017-Integrated Tax (Rate)28 June 2017To notify the rates for supply of services under IGST Act amended by a later instrument
Notification No. 09/2017-Integrated Tax (Rate)28 June 2017To notify the exemptions on supply of services under IGST Act rescinded by a later instrument
Notification No. 10/2017-Integrated Tax (Rate)28 June 2017To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act amended by a later instrument
Notification No. 11/2017-Integrated Tax (Rate)28 June 2017To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act amended by a later instrument
Notification No. 12/2017-Integrated Tax (Rate)28 June 2017To notify the supplies not eligible for refund of unutilized ITC under IGST Act amended by a later instrument
Notification No. 13/2017-Integrated Tax (Rate)28 June 2017To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act
Notification No. 14/2017-Integrated Tax (Rate)28 June 2017To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator amended by a later instrument
Notification No. 03/2017-Integrated Tax28 June 2017Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017
Notification No. 04/2017-Integrated Tax28 June 2017Seeks to notify IGST Rules, 2017 amended by a later instrument
Notification No. 05/2017-Integrated Tax28 June 2017Seeks to notify the number of HSN digits required on tax invoice amended by a later instrument
Notification No. 06/2017-Integrated Tax28 June 2017Seeks to prescribe rate of interest under CGST Act, 2017 amended by a later instrument
Notification No. 02/2017-Central Tax19 June 2017Notifying jurisdiction of Central Tax Officers amended by a later instrument
Notification No. 01/2017-Integrated Tax19 June 2017Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017 amended by a later instrument
Notification No. 02/2017-Integrated Tax19 June 2017Seeks 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.

Unsettled questions

The words of section 3 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. No additional silent-text interpretation is asserted; disputed factual characterisation remains a person’s task.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 3. Appointment of Officers". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links