Notification Integrated Tax (Rate) Notifications (IGST Tax) from 1st July 2017 till date on a Single Page (Updated on Weekly Intervals)
Financial Year: 2017
| Year 2017 Integrated Tax (Rate) Notifications | ||
| Notification No | Date | Subject |
| 01/2017 | 28-Jun-17 |
Integrated 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.
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| 02/2017 | 28-Jun-17 | Integrated 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. |
| 03/2017 | 28-Jun-17 | Integrated 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. |
| 04/2017 | 28-Jun-17 | Reverse charge on certain specified supplies of goods under section 5 (3) |
| 05/2017 | 28-Jun-17 | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed |
| 06/2017 | 28-Jun-17 | Notification prescribing refund of 50% of IGST on supplies to CSD under section 20 |
| 07/2017 | 28-Jun-17 | Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1) |
| 08/2017 | 28-Jun-17 | To notify the rates for supply of services under IGST Act |
| 09/2017 | 28-Jun-17 | To notify the exemptions on supply of services under IGST Act |
| 10/2017 | 28-Jun-17 | To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act |
| 11/2017 | 28-Jun-17 | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act |
| 12/2017 | 28-Jun-17 | To notify the supplies not eligible for refund of unutilized ITC under IGST Act |
| 13/2017 | 28-Jun-17 | To 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 |
| 14/2017 | 28-Jun-17 | To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator |
| 15/2017 | 30-Jun-17 | Notification for Exemption from Integrated Tax to SEZ |
| 16/2017 | 30-Jun-17 | Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5% |
| 17/2017 | 5-Jul-17 | Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017 |
| 18/2017 | 5-Jul-17 | IGST exemption to SEZs on import of Services by a unit/developer in an SEZ |
| 19/2017 | 18-Aug-17 | Seeks to reduce IGST rate on specified parts of tractors from 28% to 18 %. |
| 20/2017 | 22-Aug-17 | Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12% |
| 21/2017 | 22-Aug-17 | Seeks to amend notification No. 09/2017-IT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP. |
| 22/2017 | 22-Aug-17 | Seeks to amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP. |
| 23/2017 | 22-Aug-17 | Seeks to amend notification No. 14/2017-IT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc. |
| 24/2017 | 21-Sep-17 | Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services. |
| 25/2017 | 21-Sep-17 | Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017. |
| 26/2017 | 21-Sep-17 | Exempt certain supplies to NPCIL. |
| 27/2017 | 22-Sep-17 | Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. |
| 28/2017 | 22-Sep-17 | Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions. |
| 29/2017 | 22-Sep-17 | Seeks 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. |
| 30/2017 | 22-Sep-17 | seeks to exempt Skimmed milk powder, or concentrated milk |
| 31/2017 | 29-Sep-17 | Exempting supply of services associated with transit cargo to Nepal and Bhutan |
| 32/2017 | 13-Oct-17 | Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2017. |
| 33/2017 | 13-Oct-17 | Seeks to amend notification No. 9/2017-IT(R). |
| 34/2017 | 13-Oct-17 | Seeks to amend notification No. 10/2017-IT(R) regarding services provided by Overseeing Committee members to RBI under RCM. |
| 35/2017 | 13-Oct-17 | Seeks to amend notification No. 1/2017-Integrated Tax (Rate). |
| 36/2017 | 13-Oct-17 | Seeks to amend notification No. 2/2017-Integrated Tax (Rate). |
| 37/2017 | 13-Oct-17 | Seeks to amend notification No. 4/2017-Integrated Tax (Rate). |
| 38/2017 | 13-Oct-17 | Seeks to prescribe Integrated Tax rate on the leasing of motor vehicles. |
| 39/2017 | 13-Oct-17 | Seeks to amend notification No. 8/2017-Integrated Tax (Rate). |
| 40/2017 | 18-Oct-17 | Seeks 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. |
| 41/2017 | 23-Oct-17 | Seeks 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. |
| 42/2017 | 27-Oct-17 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt IGST on inter-state supply of services to Nepal and Bhutan against payment in INR. |
| 43/2017 | 14-Nov-17 | seeks to amend notification no. 1/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. |
| 44/2017 | 14-Nov-17 | seeks to amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions |
| 45/2017 | 14-Nov-17 | seeks to amend notification no. 4/2017- Integratedtax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton. |
| 46/2017 | 14-Nov-17 | seeks to amend notification no. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics. |
| 47/2017 | 14-Nov-17 | seeks to provide concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions. |
| 48/2017 | 14-Nov-17 | Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table. |
| 49/2017 | 14-Nov-17 | Seeks to amend notification No. 9/2017-IT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 12A & 12B. |
| 50/2017 | 14-Nov-17 | Seeks to amend notification No. 30/2017-Integrated Tax (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co-operatives to the companies that are registered under the Companies Act, 2013 also. |
| Year 2018 Integrated Tax (Rate) Notifications | ||
| Notification No | Date | Subject |
| 01/2018 | 25-Jan-18 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. |
| 02/2018 | 25-Jan-18 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. |
| 03/2018 | 25-Jan-18 | Seeks 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). |
| 04/2018 | 25-Jan-18 | Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa. |
| 05/2018 | 25-Jan-18 | Seeks to exempt Central Government’s share of Profit Petroleum from Integrated tax |
| 06/2018 | 25-Jan-18 | Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007 |
| 07/2018 | 25-Jan-18 | seeks to amend Notification No.1/2017-IGST (Rate). |
| 08/2018 | 25-Jan-18 | seeks to amend Notification No.2/2017-IGST (Rate) |
| 09/2018 | 25-Jan-18 | seeks to amend Notification No.1/2017-IGST (Rate) |
| 10/2018 | 25-Jan-18 | seeks to amend Notification No.47/2017-IGST (Rate) |
| 11/2018 | 23-Mar-18 | Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018. |
| 12/2018 | 25-May-18 | Seeks to amend notification No. 04/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM). |
| 13/2018 | 29-Jun-18 | Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018. |
| 14/2018 | 26-Jul-18 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. |
| 15/2018 | 26-Jul-18 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. |
| 16/2018 | 26-Jul-18 | Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM). |
| 17/2018 | 26-Jul-18 | Seeks to amend notification No. 11/2017- Integrated Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service. |
| 18/2018 | 26-Jul-18 | Seeks to insert explanation in an item in notification No. 8/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017. |
| 19/2018 | 26-Jul-18 | Seeks to amend Notification 01/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 |
| 20/2018 | 26-Jul-18 | Seeks to amend Notification 02/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 |
| 21/2018 | 26-Jul-18 | Seeks to amend Notification 05/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 |
| 22/2018 | 26-Jul-18 | Seeks to prescribe concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 |
| 23/2018 | 6-Aug-18 | Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019 |
| 24/2018 | 20-Sep-18 | Seeks to insert explanation in an entry in notification No. 9/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017. |
| 25/2018 | 31-Dec-18 | Seeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting. |
| 26/2018 | 31-Dec-18 | Seeks to further amend notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting. |
| 27/2018 | 31-Dec-18 | seeks to exempt integrated tax on supply of gold by nominated agencies to registered persons. |
| 28/2018 | 31-Dec-18 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018 |
| 29/2018 | 31-Dec-18 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
| 30/2018 | 31-Dec-18 | Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
| 31/2018 | 31-Dec-18 | Seeks to insert explanation in an item in notification No. 8/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. |
| Year 2019 Integrated Tax (Rate) Notifications | ||
| Notification No | Date | Subject |
| 01/2019 | 29-Jan-19 | Seeks to rescind notification No. 32/2017-Central Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts |
| 02/2019 | 4-Feb-19 | Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees. |
| 03/2019 | 29-Mar-19 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. |
| 04/2019 | 29-Mar-19 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. |
| 05/2019 | 29-Mar-19 | Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. |
| 06/2019 | 29-Mar-19 | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. |
| 07/2019 | 29-Mar-19 | Seeks to notify certain services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector. |
| 08/2019 | 29-Mar-19 | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. |
| 09/2019 | 10-May-19 | To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC |
| 10/2019 | 29-Jun-19 | Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. |
| 11/2019 | 29-Jun-19 | Seeks to exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist. |
| 12/2019 | 31-Jul-19 | which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles. |
| 13/2019 | 31-Jul-19 | which seeks to exempt the hiring of Electric buses by local authorities from GST. |
| 14/2019 | 30-Sep-19 | Seeks to amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. |
| 15/2019 | 30-Sep-19 | Seeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants. |
| 16/2019 | 30-Sep-19 | Seeks to amend notification No 3/2017- Integrated Tax (Rate) dated 28.6.2017 so as to extend concessional IGST rates to specified projects under HELP/OALP, and other changes. |
| 17/2019 | 30-Sep-19 | Seeks to amend notification No 27/2018- Integrated Tax (Rate) dated 31.12.2018 so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons. |
| 18/2019 | 30-Sep-19 | Seeks to exempt supply of goods for specified projects under FAO. |
| 19/2019 | 30-Sep-19 | Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019. |
| 20/2019 | 30-Sep-19 | Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. |
| 21/2019 | 30-Sep-19 | Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. |
| 22/2019 | 30-Sep-19 | Seeks to amend notification No. 04/2018 - Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. |
| 23/2019 | 30-Sep-19 | Seeks to amend notification No. 07/2019 - Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. |
| 24/2019 | 30-Sep-19 | Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act. |
| 25/2019 | 22-Nov-19 | Seeks to insert explanation regarding Bus Body Building in Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017. |
| 26/2019 | 30-Dec-19 | Seeks to further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. |
| 27/2019 | 31-Dec-19 | To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. |
| 28/2019 | 31-Dec-19 | To amend notification No. 10/ 2017- Integrated Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. |
| Year 2020 Integrated Tax (Rate) Notifications | ||
| Notification No | Date | Subject |
| 01/2020 | 21-Feb-20 | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. |
| 02/2020 | 26-Mar-20 | Seeks 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. |
| 03/2020 | 25-Mar-20 | Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe change in UTGST rate of goods. |
| 04/2020 | 30-Sep-20 | Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021. |
| 05/2020 | 16-Oct-20 | To 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. |
| Year 2021 Integrated Tax (Rate) Notifications | ||
| Notification No | Date | Subject |
| 01/2021 | 2-Jun-21 | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) to prescribe change in CGST rate of goods. |
| 02/2021 | 2-Jun-21 | Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. |
| 03/2021 | 2-Jun-21 | Seeks to amend notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. |
| 04/2021 | 14-Jun-21 | Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. |
| 05/2021 | 14-Jun-21 | Seeks to provide the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. |
| 06/2021 | 30-Sep-21 | Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021. |
| 07/2021 | 30-Sep-21 | Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. |
| 08/2021 | 30-Sep-21 | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) |
| 09/2021 | 30-Sep-21 | Seeks to amend notification No. 2/2017- Integrated Tax (Rate) |
| 10/2021 | 30-Sep-21 | Seeks to amend notification No. 4/2017- Integrated Tax (Rate) |
| 11/2021 | 30-Sep-21 | Seeks to amend notification No. 40/2017- Integrated Tax (Rate) |
| 12/2021 | 30-Sep-21 | Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021 |
| 13/2021 | 27-Oct-21 | Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017. |
| 14/2021 | 18-Nov-21 |
Seeks to further amend notification No. 01/2021-Integrated Tax (Rate) dated 28-06-202 |
| 15/2021 | 18-Nov-21 | Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 |
| 16/2021 | 18-Nov-21 | Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017 |
| 17/2021 | 18-Nov-21 | Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017 |
| Year 2022 Integrated Tax (Rate) Notifications | ||
| Notification No | Date | Subject |
| 01/2022 | 31-Mar-22 | Seeks to amend notification No. 1/2017-Integrated Tax (Rate) |
| 02/2022 | 31-Mar-22 | Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC |
Thanks & Regards
CA Rahul Gupta