CBEC Notifications 2017 on Integrated Tax Rate

The CBEC has, from time to time, issued various Notifications in respect of provisions relating to Integrated Tax Rate for Inter-State Supply of Goods and Services, tax payable on reverse charge basis, exemptions, input tax credit, change in tax rate, refund of tax, etc. which shall be applicable during the GST Regime, as under:

Integrated Tax Rate Notification No./ Date/ Particulars
CBEC Notification 18/2017 Integrated Tax Rate dt. 5 July 2017 : CBEC notifies integrated tax exemption for SEZ Units/ Developers in respect of all services imported by them for authorised operations.
CBEC Notification 17/2017 Integrated Tax Rate dt. 5 July 2017 : CBEC rescinds Notification 15/2017 Integrated Tax Rate dt. 30 June 2017.
CBEC Notification 16/2017 Integrated Tax Rate dt. 30 June 2017 : CBEC Amends Notification 1/2017 Integrated Tax Rate dt. 28 June 2017. 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%.
CBEC Notification 15/2017 Integrated Tax Rate dt. 30 June 2017 : CBEC notifies integrated tax exemption for SEZ Units/ Developers in respect of all goods/ services imported by them.
CBEC Notification 14/2017 Integrated Tax Rate dt. 28 June 2017 : CBEC notifies certain categories of services where tax is payable by e-commerce operator in respect of inter-state supplies under the IGST Act, 2017.
CBEC Notification 13/2017 Integrated Tax Rate dt. 28 June 2017 : CBEC notifies specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods/ services received by them under IGST Act, e.g. United Nations, etc.
CBEC Notification 12/2017 Integrated Tax Rate dt. 28 June 2017 : CBEC notifies that no refund of unutilised input tax credit shall be allowed under Section 20(xiii) of the IGST Act, 2017 read with Section 54(3) of the CGST Act, 2017 in respect of services specified in item 5(b) of Schedule II to the CGST Act, 2017.
CBEC Notification 11/2017 Integrated Tax Rate dt. 28 June 2017 : CBEC notifies that certain activities or transactions of ‘Public Authority’ not to be treated as Supply of Goods or Services under Section 20(i) of the IGST Act, 2017 read with Section 7(2) of the CGST Act, 2017.
CBEC Notification 10/2017 Integrated Tax Rate dt. 28 June 2017 : CBEC notifies specified categories of supply of Services where integrated tax is payable on reverse charge basis by the recipient of such Services under the IGST Act, 2017.
CBEC Notification 9/2017 Integrated Tax Rate dt. 28 June 2017 : CBEC notifies certain inter-state supply of services to be exempt from integrated tax under the IGST Act, 2017.
Corrigendum dt. 5 July 2017 to CBEC Notification 8/2017 Integrated Tax Rate
Corrigendum dt. 30 June 2017 to CBEC Notification 8/2017 Integrated Tax Rate
CBEC Notification 8/2017 Integrated Tax Rate dt. 28 June 2017 : CBEC notifies integrated tax rates for inter-state supply of services under the IGST Act, 2017, along with scheme of Classification of Services as per Annexure to Central Tax Rate Notification 11/2017 dt. 28 June 2018.
CBEC Notification 7/2017 Integrated Tax Rate dt. 28 June 2017 : CBEC notifies that supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers shall be exempt from integrated tax under the IGST Act, 2017
CBEC Notification 6/2017 Integrated Tax Rate dt. 28 June 2017 : CBEC notifies that CSD shall be entitled to 50% refund of the integrated tax paid by it on all inward supplies of goods, under section 55 of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017.
CBEC Notification 5/2017 Integrated Tax Rate dt. 28 June 2017 :  CBEC notifies certain supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed, under Section 54(3)(ii) the CGST Act, 2017 read with Section 20 of the IGST Act, 2017.
Corrigendum dt. 30 June 2017 to CBEC Notification 4/2017 Integrated Tax Rate
CBEC Notification 4/2017 Integrated Tax Rate dt. 28 June 2017 : CBEC notifies specified inter-state supplies of Goods where integrated tax is payable on reverse charge basis by the inter-state recipient of such goods under the IGST Act, 2017.
CBEC Notification 3/2017 Integrated Tax Rate dt. 28 June 2017 : CBEC notifies the concessional tax rate of 5% for applicable for inter-state supply of goods for oil exploration and production, under the IGST Act, 2017.
CBEC Notification 2/2017 Integrated Tax Rate dt. 28 June 2017 : CBEC notifies certain inter-state supplies of Goods to be exempt from integrated tax under the IGST Act, 2017.
Corrigendum dt. 30 June 2017 to CBEC Notification 1/2017 Integrated Tax Rate
CBEC Notification 1/2017 Integrated Tax Rate dt. 28 June 2017CBEC Notifies integrated tax rate, in respect of inter-state supplies, at 5%, 12%, 18%, 28%, 3% and .25% and lists respective items in IGST Rate Schedule, under the IGST Act, 2017.

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Central Tax Rate Notifications issued by CBEC

Union Territory Tax Rate Notifications issued by CBEC