GST

IGST exemption withdrawn for supply of services in Nepal or Bhutan

IGST exemption withdrawn for supply of services in Nepal or Bhutan,against payment in Indian Rupees. 

MINISTRY OF FINANCE
(Department of Revenue)

NOTIFICATION No. 2/2019-Integrated Tax (Rate)

New Delhi, the 4th February, 2019

G.S.R. 86(E).—In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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.9/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 684(E), dated the 28th June, 2017, namely:—

In the said notification, in the Table, serial number 10D and the entries relating thereto, shall be omitted.

[F. No. 354/221/2017 -TRU]

GUNJAN KUMAR VERMA, Under Secy.

Note : The principal notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 684(E), dated the 28th June, 2017 and was last amended by notification No. 29/2018–Integrated Tax (Rate), dated the 31st December, 2018 vide number G.S.R. 1276(E), dated the 31st December, 2018

Share

Recent Posts

  • Income Tax

Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT

Mere non-deduction of TDS by the deductor on a transaction does not change the character of the transaction to make…

2 days ago
  • ICAI

Last date to submit MEF 2026-27 extended to 09.09.2026

ICAI has extended the last date to online submit Multipurpose Empanelment Form (MEF)- 2026-27 from 29th August 2026 to 9th…

2 days ago
  • Income Tax

Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand

Can a demand notice be issued u/s 156 for non-payment of Dividend tax u/s 115-O, when as per assessment order…

4 days ago
  • Income Tax

Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts

The issue already examined and adjudicated by the quasi-judicial authority, i.e., CIT(Appeals), cannot be reopened on the same set of…

5 days ago
  • Income Tax

TDS can’t be denied for non deposit of tax deducted by the deductor – High Court

One TDS is deducted, credit has to follow, failure of deductor to deposit the amount to the credit of the…

6 days ago
  • Income Tax

Cash withdrawal from bank can’t be taxed u/s 69C as unexplained expenditure – ITAT

Merely because assessee did not explain purpose of cash withdrawal from bank, it can not be taxed u/s 69C as…

6 days ago