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Home Acts & Rules GST Acts INTEGRATED GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter III LEVY AND COLLECTION OF TAX This

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Section 5 - Levy and collection. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

Extract

..... of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person: Provided that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 (51 of 1975.) on the value as determined under the said Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962. (52 of 1962.) (2) The integrated tax on the supply of .....

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Section 5 - Levy and collection. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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..... all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.] (5) The Government may, on the recommendations of the Council, by notification, specify categories of services, the tax on inter-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as .....

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Section 5 - Levy and collection. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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  1. 06/2022 - Dated: 13-7-2022 - IGST Rate Schedule u/s 5(1) - Seeks to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017
  2. 05/2022 - Dated: 13-7-2022 - Scope of modified for certain Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) - Seeks to amend Notification No. 10/2017-Integrated Tax (Rate), dated the 28th June, 2017
  3. 04/2022 - Dated: 13-7-2022 - Exemptions on supply of services under IGST Act - Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017
  4. 03/2022 - Dated: 13-7-2022 - Rates for supply of services under IGST Act - Seeks to amend Notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017
  5. 02/2022 - Dated: 31-3-2022 - Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC
  6. 01/2022-Integrated Tax (Rate) - Dated: 31-3-2022 - Seeks to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017
  7. 22/2021 - Dated: 31-12-2021 - Seeks to supersede notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.
  8. 21/2021 - Dated: 31-12-2021 - Seeks to supersede notification 14/2021- IT(R) dated 18.11.2021 and amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.
  9. 18/2021 - Dated: 28-12-2021 - Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017
  10. 17/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 14/2017- Integrated Tax (Rate), dated the 28th June, 2017
  11. 16/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 9/2017- Integrated Tax (Rate), dated the 28th June, 2017
  12. 15/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017
  13. 14/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017 - Prescribes IGST @ 12% on certain Textile and textile products and Garments falling under chapter 50, 51, 52, 53, 54, 55, 56, 58, 59, 60, 63, 64 w.e.f. 1.1.2022
  14. 13/2021 - Dated: 27-10-2021 - Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.
  15. 11/2021 - Dated: 30-9-2021 - Seeks to amend Notification No. 40/2017-Integrated Tax (Rate), dated the 18th October, 2017
  16. 10/2021 - Dated: 30-9-2021 - Seeks to amend Notification No. 4/2017- Integrated Tax (Rate), dated the 28th June, 2017
  17. 08/2021 - Dated: 30-9-2021 - Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated the 28th June, 2017
  18. 07/2021 - Dated: 30-9-2021 - 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.
  19. 06/2021 - Dated: 30-9-2021 - 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.
  20. 04/2021 - Dated: 14-6-2021 - 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.
  21. 02/2021 - Dated: 2-6-2021 - 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.
  22. 01/2021 - Dated: 2-6-2021 - Seeks to amend notification No. 1/2017- Integrated Tax (Rate) to prescribe change in CGST rate of goods
  23. 32/2021 - Dated: 31-5-2021 - Seeks to exempt IGST on imports of specified COVID-19 relief material subject to specified conditions, up to 31st August, 2021
  24. Ad hoc Exemption Order No. 4/2021-Customs - Dated: 3-5-2021 - Seeks to exempt IGST on imports of specified COVID-19 relief material donated from abroad, up to 30th June, 2021.
  25. 30/2021 - Dated: 1-5-2021 - Seeks to reduce IGST on Oxygen Concentrators when imported for personal use.
  26. 05/2020 - Dated: 16-10-2020 - Amendment in Notification No. 9/2017- Integrated Tax (Rate), dated the 28th June, 2017
  27. 04/2020 - Dated: 30-9-2020 - 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.
  28. 02/2020 - Dated: 26-3-2020 - Seeks to amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017
  29. 03/2020 - Dated: 25-3-2020 - Seeks to amend Notification No. 1/2017- Integrated Tax (Rate), dated the 28th June, 2017
  30. 01/2020 - Dated: 21-2-2020 - 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.
  31. 28/2019 - Dated: 31-12-2019 - 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.
  32. 27/2019 - Dated: 31-12-2019 - 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.
  33. 26/2019 - Dated: 30-12-2019 - 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
  34. 23/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 07/2019 - Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
  35. 21/2019 - Dated: 30-9-2019 - 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.
  36. 19/2019 - Dated: 30-9-2019 - 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.
  37. 18/2019 - Dated: 30-9-2019 - Seeks to exempt supply of goods for specified projects under FAO.
  38. 14/2019 - Dated: 30-9-2019 - 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.
  39. 12/2019 - Dated: 31-7-2019 - Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
  40. 11/2019 - Dated: 29-6-2019 - 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.
  41. 09/2019 - Dated: 10-5-2019 - 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
  42. 08/2019 - Dated: 29-3-2019 - 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.
  43. 07/2019 - Dated: 29-3-2019 - 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.
  44. 05/2019 - Dated: 29-3-2019 - 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.
  45. 04/2019 - Dated: 29-3-2019 - 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.
  46. 03/2019 - Dated: 29-3-2019 - 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.
  47. 30/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - 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.
  48. 28/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - 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.
  49. 27/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - seeks to exempt integrated tax on supply of gold, silver or platinum by nominated agencies to registered persons.
  50. 25/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - 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.
  51. G.S.R. 909(E) - Dated: 19-9-2018 - Special Economic Zones (Amendment) Rules, 2018
  52. 22/2018 - Dated: 26-7-2018 - 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
  53. 19/2018 - Dated: 26-7-2018 - 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
  54. 16/2018 - Dated: 26-7-2018 - 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)
  55. 14/2018 - Dated: 26-7-2018 - 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
  56. 12/2018 - Dated: 28-5-2018 - 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)
  57. 09/2018 - Dated: 25-1-2018 - Concessional rate of GST on Old and used Vehicles
  58. 07/2018 - Dated: 25-1-2018 - seeks to amend Notification No.1/2017-IGST (Rate).
  59. 06/2018 - Dated: 25-1-2018 - 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.
  60. 03/2018 - Dated: 25-1-2018 - Seeks to amend notification No. 10/2017- Integrated 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).
  61. 01/2018 - Dated: 25-1-2018 - 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.
  62. 48/2017 - Dated: 14-11-2017 - 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.
  63. 47/2017 - Dated: 14-11-2017 - Concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions.
  64. 45/2017 - Dated: 14-11-2017 - 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.
  65. 43/2017 - Dated: 14-11-2017 - Seeks to amend notification no. 1/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
  66. 41/2017 - Dated: 23-10-2017 - IGST at the rate of 0.1% shall be payable on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
  67. 40/2017 - Dated: 18-10-2017 - Reduced rate of IGST 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.
  68. 39/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply of services
  69. 38/2017 - Dated: 13-10-2017 - Reduced rate of Integrated Tax (IGST) on the leasing of motor vehicles - where purchased and supplied on lease before 1.7.2017
  70. 37/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 4/2017-Integrated Tax (Rate) - Reverse charge (RCM) on certain specified supplies of goods
  71. 35/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 1/2017-Integrated Tax (Rate) - IGST Rate Schedule for supply of goods
  72. 34/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 10/2017-IT(R) regarding services provided by Overseeing Committee members to RBI - reverse charge mechanism (RCM)
  73. 32/2017 - Dated: 13-10-2017 - IGST on Reverse Charge Mechanism (RCM) - payment of tax u/s 5(4) of the IGST Act, 2017 exempted till 30.09.2018
  74. 30/2017 - Dated: 22-9-2017 - Exempts Skimmed milk powder, or concentrated milk - supplied to a distinct person - for distribution through dairy cooperatives or companies registered under the Companies Act, 2013
  75. 27/2017 - Dated: 22-9-2017 - Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
  76. 26/2017 - Dated: 21-9-2017 - Exempts inter-state supply of heavy water and nuclear fuels from DAE to NPCIL
  77. 24/2017 - Dated: 21-9-2017 - Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services
  78. 23/2017 - Dated: 22-8-2017 - 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
  79. 22/2017 - Dated: 22-8-2017 - Seeks to amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP
  80. 20/2017 - Dated: 22-8-2017 - 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%
  81. 19/2017 - Dated: 18-8-2017 - Seeks to reduce IGST rate on specified parts of tractors from 28% to 18 %
  82. 72/2017 - Dated: 16-8-2017 - Exemption / Concessional rate of customs duty / IGST in respect of temporary import of goods (on lease) to be re-exported subject to specified condition
  83. 64/2017 - Dated: 5-7-2017 - IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ
  84. 18/2017 - Dated: 5-7-2017 - IGST exemption to SEZs on import of Services by a unit/developer in an SEZ
  85. 50/2017 - Dated: 30-6-2017 - Effective rates of customs duty and IGST for goods imported into India.
  86. 16/2017 - Dated: 30-6-2017 - 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%
  87. 14/2017 - Dated: 28-6-2017 - Categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
  88. 10/2017 - Dated: 28-6-2017 - Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act
  89. 09/2017 - Dated: 28-6-2017 - Exemptions on supply of services under IGST Act
  90. 08/2017 - Dated: 28-6-2017 - Rates for supply of services under IGST Act
  91. 07/2017 - Dated: 28-6-2017 - Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1)
  92. 04/2017 - Dated: 28-6-2017 - Reverse charge on certain specified supplies of goods under section 5 (3)
  93. 03/2017 - Dated: 28-6-2017 - Concessional rate of IGST on inter-State supplies of certain goods
  94. 02/2017 - Dated: 28-6-2017 - Absolute Exemption from IGST on inter-State supplies of goods
  95. 01/2017 - Dated: 28-6-2017 - IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods.