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Section 5 of the IGST Act, 2017

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GST›IGST Act, 2017

At a glance

Entitlement and conditions

Bars, duties and time limits

Procedure, powers and definitions

IGST section 5 levies integrated tax on inter-State supplies at notified rates not exceeding forty per cent., using the stated valuation and collection rules. It excludes the specified alcohol supplies and makes the general levy subject to the petroleum-date rule. Imports follow the customs proviso, while notifications may shift payment to recipients or electronic commerce operators for specified categories.[1]

Sub-section (2) qualifies the general charge for the named petroleum products. The import proviso links valuation, collection and the duty point to the Customs Tariff Act and Customs Act. Reverse-charge provisions treat recipients as liable persons. The operator provision treats it as the liable supplier and uses representative or appointment rules where territorial physical presence is absent.

Section 5 has been in force since 1 July 2017. The unregistered-supplier reverse-charge provision was substituted from 1 February 2019. The words "other than the goods as may be notified by the Government on the recommendations of the Council" in the import proviso took effect from 1 October 2023 (Notification No. 02/2023-Integrated Tax). The exclusion of un-denatured extra neutral alcohol and rectified spirit took effect from 1 November 2024 (Notification No. 17/2024-Central Tax).

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 5, verbatim (show)

Section 5

Section 5. Levy and collection.-

(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 3[and un-denatured extra neutral alcohol or rectified spirit used for manufacture 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 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.

(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.

1. Substituted for "(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. " by s. 3 of the Integrated Goods and Services Tax (Amendment) Act, 2018 (No. 32 of 2018) - Brought into force w.e.f. 01st February, 2019.

2. Inserted by s. 3 of the Integrated Goods and Services Tax (Amendment) Act, 2023 (No. 31 of 2023) - Brought into force w.e.f. yet to be notified.

3. Inserted by section 151 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.

Sub-section (1)

5(1)General charge

there shall be levied a tax called the integrated goods and services tax on all inter-State suppliesSection 5(1)

The taxable person pays at the notified rate within forty per cent., using the stated CGST valuation and prescribed collection. The specified alcohol supplies are excluded. Sub-section (2) controls the levy start for its petroleum products and qualifies this charge.

Questions to answer on the fileGeneral charge and petroleum commencement9 questions
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Questions to answer on the fileNotified rate and statutory ceiling5 questions
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Questions to answer on the fileOrdinary valuation and collection mechanics6 questions
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5(1), provisoImport customs route

shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975Section 5(1), proviso

Import value follows that Act and collection occurs at the Customs Act section 12 duty point. From 1 October 2023 the proviso does not reach goods notified by the Government on the Council's recommendations.

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5(2)Petroleum date

shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council.Section 5(2)

The products are petroleum crude, high speed diesel, petrol, natural gas and aviation turbine fuel. The notified date governs them rather than the general charge alone.

5(3)Category reverse charge

shall be paid on reverse charge basis by the recipient of such goods or services or bothSection 5(3)

A Government notification on Council recommendations identifies the categories. The Act treats the recipient as the person liable for the supply.

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5(4)Unregistered supplier

specify a class of registered persons who shallSection 5(4)

The notification must identify the registered class and goods or service categories received from unregistered suppliers. The recipient pays reverse charge and is treated as the liable person.

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5(5) and provisosOperator services

shall be paid by the electronic commerce operator if such services are supplied through itSection 5(5) and provisos

The notified category and inter-State service through the operator must be present. Without physical presence, its territorial representative pays. Without both presence and representative, the operator must appoint a territorial payer.

Questions to answer on the fileElectronic commerce operator liability7 questions
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Questions to answer on the fileOperator representative liability9 questions
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Questions to answer on the fileRequired appointment and appointed-person liability11 questions
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Frequently asked questions

Does the general charge alone fix petroleum timing?

No. It is subject to sub-section (2), requiring a notified date for the named products.

Section 5(1) and 5(2)

Does every supply from an unregistered supplier trigger sub-section (4)?

The notification must cover the registered-recipient class and specified supply category. The supply must be received from an unregistered supplier.

Section 5(4)

Who pays where the operator has neither territorial presence nor representative?

It must appoint a person in the taxable territory to pay, and that person bears the stated liability.

Section 5(5), second proviso

Amendment history

The CBIC text carries 6 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to section 5 as footnoted in the CBIC text
InstrumentEffective from
Footnote 101.02.2019 as retained source states; superseded paragraph retained only as footnote
Footnote 201.10.2023 under Notification 02/2023–Integrated Tax; official evidence in docs/knowledge-factory/sources/igst/IGST_2023_AMENDMENT_COMMENCEMENT.md
Footnote 301.11.2024 under Notification 17/2024–Central Tax clause (b); official evidence in docs/knowledge-factory/sources/igst/IGST_2024_AMENDMENT_COMMENCEMENT.md; 16.08.2024 is the Act date
Section commencement01.07.2017; docs/knowledge-factory/sources/igst/IGST_COMMENCEMENT_SOURCES.md
Rate, petroleum-date, import-exception, reverse-charge and operator notificationsNot compiled by this Act record; no rate or category list is invented
Customs Tariff Act 1975 section 3; Customs Act 1962 section 12

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 (5)

NumberDateSubject
Circular No. 113/32/2019-GST11 October 2019Clarification regarding GST rates & classification (goods) Circular-reg.
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
Circular No. 22/22/2017-GST21 December 2017Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries.
Circular No. 10/10/2017-GST18 October 2017Clarification on movement of goods on approval basis.
Circular No. 1/01/2017-Compensation Cess26 July 2017Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports.
Notifications (136)
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) made under this section
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. made under this section
Notification No. 13/2025-Central Tax17 September 2025Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 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.
Notification No. 12/2025-Integrated Tax (Rate)17 September 2025Seeks to amend Notification No. 9/2018- -Integrated Tax (Rate) dated 25.01.2018. made under this section
Notification No. 14/2025-Integrated Tax (Rate)17 September 2025Seeks to notify GST rate for bricks. made under this section
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. made under this section
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. made under this section
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. made under this section
Notification No. 01/2025-Integrated Tax (Rate)16 January 2025Seeks to amend Notification no. 01/2017- Integrated Tax (Rate) made under this section
Notification No. 03/2025-Integrated Tax (Rate)16 January 2025Seeks to amend Notification no. 40/2017- Integrated Tax (Rate) made under this section
Notification No. 04/2025-Integrated Tax (Rate)16 January 2025Seeks to amend Notification no. 09/2018- Integrated Tax (Rate) made under this section
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. made under this section
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. made under this section
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.. made under this section
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. made under this section
Notification No. 05/2024-Integrated Tax (Rate)8 October 2024Seeks to amend Notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section
Notification No. 06/2024-Integrated Tax (Rate)8 October 2024Seeks to amend Notification No. 4/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section
Notification No. 07/2024-Integrated Tax (Rate)8 October 2024Seeks to amend Notification No.8/2017-Integrated Tax (Rate) dated 28.06.2017 made under this section
Notification No. 08/2024-Integrated Tax (Rate)8 October 2024Seeks to amend Notification No.9/2017-Integrated Tax (Rate) dated 28.06.2017 made under this section
Notification No. 09/2024-Integrated Tax (Rate)8 October 2024Seeks to amend Notification No.10/2017-Integrated Tax (Rate) dated 28.06.2017 made under this section
Notification No. 02/2024-Integrated Tax (Rate)12 July 2024Seeks to amend notification No. 1/2017- Integrated Tax (Rate) made under this section
Notification No. 04/2024-Integrated Tax (Rate)12 July 2024Seeks to amend Notification No 09/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section
Notification No. 01/2024-Integrated Tax (Rate)3 January 2024Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017 made under this section
Notification No. 15/2023-Integrated Tax (Rate)19 October 2023Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section
Notification No. 16/2023-Integrated Tax (Rate)19 October 2023Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section
Notification No. 17/2023-Integrated Tax (Rate)19 October 2023Seeks to amend Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section
Notification No. 19/2023-Integrated Tax (Rate)19 October 2023Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section
Notification No. 20/2023-Integrated Tax (Rate)19 October 2023Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017 made under this section
Notification No. 14/2023-Integrated Tax (Rate)29 September 2023Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section
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 made under this section
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. made under this section
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. made under this section
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. made under this section
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. made under this section
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. made under this section
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. made under this section
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. made under this section
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. made under this section
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. made under this section
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. made under this section
Notification No. 03/2023-Integrated Tax (Rate)28 February 2023Seeks to amend notification no. 1/2017-Integrated Tax (Rate), dated 28.06.2017. made under this section
Notification No. 12/2022-Integrated Tax (Rate)30 December 2022Seeks to amend notification No. 1/2017- Integrated Tax (Rate) made under this section
Notification No. 14/2022-Integrated Tax (Rate)30 December 2022Seeks to amend notification No. 4/2017- Integrated Tax (Rate) made under this section
Notification No. 15/2022-Integrated Tax (Rate)30 December 2022Seeks to amend notification No. 9/2017- Integrated Tax (Rate) made under this section
Notification No. 03/2022-Integrated Tax (Rate)13 July 2022Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 made under this section
Notification No. 04/2022-Integrated Tax (Rate)13 July 2022Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017 made under this section
Notification No. 05/2022-Integrated Tax (Rate)13 July 2022Seeks to amend Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017 made under this section
Notification No. 06/2022-Integrated Tax (Rate)13 July 2022Seeks to amend notification No. 1/2017- Integrated Tax (Rate) made under this section
Notification No. 01/2022-Integrated Tax (Rate)31 March 2022Seeks to amend notification No. 1/2017-Integrated Tax (Rate) made under this section
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. 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. made under this section
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. made under this section
Notification No. 18/2021-Integrated Tax (Rate)28 December 2021Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section
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 made under this section
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 made under this section
Notification No. 16/2021-Integrated Tax (Rate)18 November 2021Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section
Notification No. 17/2021-Integrated Tax (Rate)18 November 2021Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section
Notification No. 13/2021-Integrated Tax (Rate)27 October 2021Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section
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. made under this section
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. made under this section
Notification No. 10/2021-Integrated Tax (Rate)30 September 2021Seeks to amend notification No. 4/2017- Integrated Tax (Rate) made under this section
Notification No. 11/2021-Integrated Tax (Rate)30 September 2021Seeks to amend notification No. 40/2017- Integrated Tax (Rate) made under this section
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. made under this section
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. made under this section
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. 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. made under this section
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. made under this section
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. made under this section
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 made under this section
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. made under this section
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. made under this section
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. made under this section
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. made under this section
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. made under this section
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. made under this section
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. made under this section
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. made under this section
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. made under this section
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 made under this section
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. made under this section
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. made under this section
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 made under this section
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. made under this section
Notification No. 74/2018-Central Tax31 December 2018Fourteenth amendment to the CGST Rules, 2017. amended by a later instrument
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. made under this section
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. made under this section
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. made under this section
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. made under this section
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). made under this section
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 made under this section
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. 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). made under this section
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. made under this section
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). made under this section
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). made under this section
Notification No. 09/2018-Integrated Tax (Rate)25 January 2018seeks to amend Notification No.1/2017-IGST (Rate) amended by a later instrument made under this section
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. made under this section
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. made under this section
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. made under this section
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 made under this section
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. 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. made under this section
Notification No. 35/2017-Integrated Tax (Rate)13 October 2017Seeks to amend notification No. 1/2017-Integrated Tax (Rate). made under this section
Notification No. 37/2017-Integrated Tax (Rate)13 October 2017Seeks to amend notification No. 4/2017-Integrated Tax (Rate). made under this section
Notification No. 38/2017-Integrated Tax (Rate)13 October 2017Seeks to prescribe Integrated Tax rate on the leasing of motor vehicles. made under this section
Notification No. 39/2017-Integrated Tax (Rate)13 October 2017Seeks to amend notification No. 8/2017-Integrated Tax (Rate). made under this section
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. made under this section
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. made under this section
Notification No. 26/2017-Integrated Tax (Rate)21 September 2017Exempt certain supplies to NPCIL.
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% made under this section
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. made under this section
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. made under this section
Notification No. 19/2017-Integrated Tax (Rate)18 August 2017Seeks to reduce IGST rate on specified parts of tractors from 28% to 18 %. made under this section
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. 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% made under this section
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 made under this section
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 made under this section
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 made under this section
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 made under this section
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 made under this section

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 5. Levy and collection". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 6. Retrieved 17 September 2026.

External links