Notification No. 03/2021- Integrated Tax : Place of Supply for MRO services

By | June 3, 2021
(Last Updated On: June 3, 2021)

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 03/2021- Integrated Tax
New Delhi, the 2 nd June, 2021

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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