The Notifications as initially published is presented. Subsequent amendments is not updated in the respective Notifications.

IGST Rate Notification

Notification No.23/2023 – Integrated Tax (Rate), Dated 19^th October, 2023

Seeks to amend Notification No 05/2017- Integrated Tax (Rate) dated 28.06.2017

Notification No.22/2023 – Integrated Tax (Rate), Dated 19^th October, 2023

Seeks to amend Notification No 04/2017- Integrated Tax (Rate) dated 28.06.2017.

Notification No.21/2023 – Integrated Tax (Rate), Dated 19^th October, 2023

Seeks to amend Notification No 02/2017- Integrated Tax (Rate) dated 28.06.2017.

Notification No.20/2023 – Integrated Tax (Rate), Dated 19^th October, 2023

Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017

Notification No.19/2023 – Integrated Tax (Rate), Dated 19^th October, 2023

Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017.

Notification No.18/2023 – Integrated Tax (Rate), Dated 19^th October, 2023

Seeks to amend Notification No 12/2017- Integrated Tax (Rate) dated 28.06.2017.

Notification No.17/2023 – Integrated Tax (Rate), Dated 19^th October, 2023

Seeks to amend Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017.

Notification No.16/2023 – Integrated Tax (Rate), Dated 19^th October, 2023

Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017.

Notification No.15/2023 – Integrated Tax (Rate), Dated 19^th October, 2023

Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.

Notification No.14/2023 – Integrated Tax (Rate), Dated 29^th September, 2023

New entry No. 227A inserted for Specified Actionable claims and Entry No. 228 relating to lottery and entry No. 229 relating to betting, gambling, horse racing were omitted in Schedule IV relating to 28% rate. This Notification comes into force from 01/10/2023.

Notification No.13/2023 – Integrated Tax (Rate), Dated 26^th September, 2023

By this amendment the liability to pay GST under RCM for the services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India by the recipient importer has been removed with effect from 01/10/2023.

Notification No.12/2023 – Integrated Tax (Rate), Dated 26th September, 2023

Vide this amendment the exemption from Tax has been extended to services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry No 10 with effect from 01/10/2023.

Notification No.11/2023 – Integrated Tax (Rate), Dated 26th September, 2023

As per the amendment notified vide this notification the GST liability on the services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India has been withdrawn with effect from 01/10/2023.

Notification No.10/2023 – Integrated Tax (Rate), Dated 26th July, 2023

Reference to Foreign Trade Policy changed to the new FTP notified on 31/03/2023 in Notification No. 27/2018- Integrated Tax (Rate).

Notification No.09/2023 – Integrated Tax (Rate), Dated 26th July, 2023

GST rate reduced to 5% for Uncooked, unfried, and extruded snack palettes, fish soluble paste, Zari thread and LD Slag based on recommendations of 50th GST Council Meeting.

Notification No.08/2023 – Integrated Tax (Rate), Dated 26th July, 2023

Changes in the words of GTA declaration in Annexure III made in RCM Notification No. 10/2017- Integrated Tax (Rate) based on GST Council's 50th meeting recommendations.

Notification No.07/2023 – Integrated Tax (Rate), Dated 26th July, 2023

Notification issued to extend the GST exemption on satellite launch services provided by any supplier including private organisations based on the recommendations of the GST Council in its 50th meeting on 11.07.2023.

Notification No.06/2023 – Integrated Tax (Rate), Dated 26th July, 2023

Notification issued specifying that once GTAs opt to pay tax under forward charge in a financial year such option continues for subsequent years also unless they file a declaration in Annexure VI to switch to reverse charge mechanism (RCM) as recommended by the GST council in its 50th meeting.

Notification No.05/2023 – Integrated Tax (Rate), Dated 09th May, 2023

Seeks 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.

Notification No.04/2023 – Integrated Tax (Rate), Dated 28th February, 2023

Seeks to amend notification no. 2/2017-Integrated Tax (Rate), dated 28.06.2017.

Notification No.03/2023 – Integrated Tax (Rate), Dated 28th February, 2023

Seeks to amend notification no. 1/2017-Integrated Tax (Rate), dated 28.06.2017.

Notification No.02/2023 – Integrated Tax (Rate), Dated 28th February, 2023

Seeks 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.

Notification No.01/2023 – Integrated Tax (Rate), Dated 28th February, 2023

Seeks 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.