Integrated Tax (Rate) Notification No. 28 of 2019 DT 31st December, 2019, GST

Posted on 13 June 2022 Category : Notifications

Notification No. 28/2019 Integrated Tax (Rate) DT on 31st December, 2019, GST

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.

The Extract of GST Notification No. 28/2019 – Integrated Tax (Rate) is given below:

Notification No. 28/2019 – Integrated Tax (Rate), GST

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 28/2019- Integrated Tax (Rate)

New Delhi, the 31^st December, 2019

GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.10/2017- Integrated Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 685(E), dated the 28^th June, 2017, namely:-

In the said notification, in the Table, for serial number 17 and the entries relating thereto, the following shall be substituted, namely: -

(1)		(2)	(3)	(4)
“17	Services provided by way of		Any person, other than a body	Any	body
	renting of any motor vehicle		corporate who supplies the	corporate	located
	designed to carry passengers		service to a body corporate and	in the	taxable
	where the cost of fuel is		does not issue an invoice	territory.”.
	included in the consideration		charging integrated tax at the
	charged	from the service	rate of 12 per cent. to the service
	recipient, provided to a body		recipient
	corporate.

[F. No.354/204/2019 -TRU]

(Ruchi Bisht)

Under Secretary to the Government of India

Note: -The principal notification No. 10/2017 - Integrated Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 685 (E), dated the 28^th June, 2017 and was last amended by notification No. 21/2019 - Integrated Tax (Rate), dated the 30^th September, 2019 vide number G.S.R. 736(E), dated the 30^th September, 2019.

Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

Difference between IGST and SGST

Types of GST in India

Difference between CGST and IGST

GST on Imports in India

Difference between CGST and SGST

Is GST registration required for a public sector undertaking?

Is amendment of GST registration allowed in India?

Cancellation of GST registration in India

Centralized GST registration of services permitted in India?

Retired from business ownership. Fresh GST registration in India?