| Sr. No. | Notification Number (N/N) | Date of Notification | PDF file | Topic | Other reference | Original N/N (where amended) | Commentary |
|---|---|---|---|---|---|---|---|
| 22 | 02/2020 | 26.03.2020 | IGST-2/2020 | Seeks to notify Place of supply of services by way of Supply of maintenance, repair or overhaul service in respect of aircrafts, aircraft engines and other aircraft components or parts supplied to a person for use in the course or furtherance of business. | 4/2019 | Place of Supply | |
| 21 | 01/2020 | 01.01.2020 | IGST-1/2020 | Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017. | FA Act 2019 | Applicable w.e.f. 01.01.2020 | |
| 20 | 04/2019 | 30.09.2019 | IGST-4/2019 | Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019. | |||
| 19 | 03/2019 | 29.01.2019 | IGST-3/2019 | No registration required where value of aggregare supplies does not exceed Rs 20 lakh where such supplies include supply of only services. | 10/2017 | Meaning of 'Special Category states' amended to refer Section 22 of CGST Act 2017 as amended with CGST Amendment Act 2018 | |
| 18 | 02/2019 | 29.01.2019 | IGST-2/2019 | Amendment in notification to align amendment in other relevant provisions. | 7/2017 | ||
| 17 | 01/2019 | 29.01.2019 | IGST-1/2019 | Appointment date of applicability of IGST Amendment Act 2018 | Applicable w.e.f. 01 Feb 2019 | ||
| 16 | 04/2018 | 31.12.2018 | IGST-4/2018 | IGST Rules 2017 | 4/2017, 12/2017 | Rules for Apportionment of IGST with respect to various services under section 12 (3), (7), (11) and 13(7) of the IGST Act, 2017 inserted | |
| 15 | 03/2018 | 22.10.2018 | IGST-3/2018 | Exemption from registration as Casual Taxable person | supercession of NN 8/2017 | Exemption from registration even in case of inter-state supplies | |
| 14 | 02/2018 | 20.09.2018 | IGST-2/2018 | Rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies notified | 1% notified | ||
| 13 | 01/2018 | 25.01.2018 | IGST-1/2018 | Seeks to cross-empower State Tax officers for processing and grant of refund | 11/2017 | empowered State tax officers for only those Refunds which are claimed against "export of services" | |
| 12 | 12/2017 | 15.11.2017 | IGST-12/2017 | IGST Rules 2017 | 4/2017 | Rules for Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017 inserted | |
| 11 | 11/2017 | 13.10.2017 | IGST-11/2017 | Seeks to cross-empower State Tax officers for processing and grant of refund | |||
| 10 | 10/2017 | 13.10.2017 | IGST-10/2017 | No registration required where value of aggregare supplies does not exceed Rs 20 lakh where such supplies include supply of only services. | Rs 10 lakh for special category states | ||
| 9 | 9/2017 | 13.10.2017 | IGST-9/2017 | Exemption from registration even in case of inter-state supplies | 8/2017 | Certain more items added in list provided in said notification | |
| 8 | 8/2017 | 14.09.2017 | IGST-8/2017 | Exemption from registration even in case of inter-state supplies | For those supplying Handicraft goods subject to terms & Conditions | ||
| 7 | 7/2017 | 14.09.2017 | IGST-7/2017 | Exemption for Job workers from registration even in case of Inter-state Supplies | |||
| 6 | 6/2017 | 28.06.2017 | IGST-6/2017 | Rate of Interest on late payments | w.e.f 01/07/2017 | - | Different rates (6%, 9%, 18%, 24%) are provided on the basis of nature of late payments. For late payment of monthly tax, it is 18% per annum |
| 5 | 5/2017 | 28.06.2017 | IGST-5/2017 | Requirement of mentioning HSN Code in invoices | w.e.f 01/07/2017 | - | 2 digit and 4 digit code required based on turnover. Not required for turnover less than 1.5 crore |
| 4 | 4/2017 | 28.06.2017 | IGST-4/2017 | IGST Rules 2017 issued | w.e.f 01/07/2017 | - | CGST Rules 2017 will mutatis mutandis applicable for application of IGST provisions |
| 3 | 3/2017 | 28.06.2017 | IGST-3/2017 | Appointment date of applicability of some sections | w.e.f 01/07/2017 | - | Sections 4 to 13, 16 to 19, 21, 23 to 25 |
| 2 | 2/2017 | 19.06.2017 | IGST-2/2017 | Officers appointed for registration of Non-resident OIDAR service providers | w.e.f 22/06/2017 | - | Principal Commissioner of Central Tax, Bengaluru West appointed |
| 1 | 1/2017 | 19.06.2017 | IGST-1/2017 | Appointment date of applicability of some sections | w.e.f 22/06/2017 | - | Sections 1, 2, 3, 14, 20 and 22 |
