NOTIFICATION
New Delhi, the 30th September, 2021
No. 12/2021-Integrated Tax (Rate)

G.S.R. 702(E).—In exercise of the powers conferred by sub-section (1) of section 6 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereafter in this notification referred to as ―the
said Act‖), the Central Government, on being satisfied that it is necessary in the public interest so to do, on
the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below,
falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in
column (2) of the said Table, from so much of the integrated tax leviable thereon under section 5 of the said
Act, as is in excess of the amount calculated at the rate as specified in corresponding entry in column (4) of
the aforesaid Table, namely:-

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G.S.R……(E).- In exercise of the powers conferred by sub-section (13) of section 13 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in order to
prevent double taxation or non-taxation of the supply of a service, or for the uniform application of rules, on the
recommendations of the Council, hereby makes the following further amendments in the notification of the
Government of India, in the Ministry of Finance (Department of Revenue), No.4/2019- Integrated Tax, dated the
30th September, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 748 (E), dated the 30th September, 2019, namely:-
In the said notification, in Table A, after serial number (2) and the entries relating thereto, the following serial
number and entry shall be inserted, namely: –

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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 03/2019 – Integrated Tax

New Delhi, the 29th January, 2019

G.S.R…. (E).— In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 10/2017-Integrated Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 1260 (E), dated the 13th October, 2017, namely: –

In the said notification, in the proviso, for the words, brackets, letters and figures “sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir”, words, brackets and figures “the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section” shall be substituted.

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

[F.No.20/06/16/2018-GST (Pt. II)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India

Note: – The principal notification No. 10/2017-Integrated Tax, dated the 13th October, 2017, was published in the Gazette of India, Extraordinary, vide number G.S.R. 1260 (E), dated the 13th October, 2017.

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Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 02/2019 – Integrated Tax

New Delhi, the 29th January, 2019

G.S.R…. (E).— In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.7/2017- Integrated Tax, dated the 14th September, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 1155 (E), dated the 14th September, 2017, namely: –

In the said notification, in the proviso, in clause (b), for the figures, “151”, the figure “5” shall be substituted.

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

[F.No.20/06/16/2018-GST (Pt. II)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India

Note: – The principal notification No.7/2017-Integrated Tax, dated the 14th September, 2017, was published in the Gazette of India, Extraordinary, vide number G.S.R. 1155 (E), dated the 14th September, 2017.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 01/2019 – Integrated Tax

New Delhi, the 29th January, 2019

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Integrated Goods and Services Tax (Amendment) Act, 2018 (32 of 2018), the Central Government hereby appoints the 1st day of February, 2019 as the date on which the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2018 (32 of 2018) shall come into force.

[F.No.20/06/16/2018-GST (Pt. II)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India

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