CHEMEXCIL
Basic Chemicals, Cosmetics & Dyes Export Promotion Council
(Set-up by Ministry of Commerce and Industry, Govt of India)
Jhansi Castle 4th Fl., 7 Cooperage Road, Mumbai - 400 001.India.
Tel : +91 22 22021288 / * Fax : +91 22 22026684
* E-mail : info@chemexcil.gov.in Web : https://chemexcil.in
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EPC/LIC/IGST |
30th June 2017 |
ALL MEMBERS OF THE COUNCIL
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IGST Rates for Goods & Services/Exemptions/ Reverse Charge etc
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Dear Members,
Kindly note that CBEC has issued several notifications pertaining to IGST Rates for Goods, services, exemptions, reverse charge etc.
The Gist of notifications available on CBEC portal related to IGST rates are as follows:
Integrated Tax (Rate) Notifications
Notification No. & Date of Issue
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Subject
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14/2017-Integrated Tax (Rate) ,dt. 28-06-2017
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To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
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13/2017-Integrated Tax (Rate) ,dt. 28-06-2017
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To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act
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12/2017-Integrated Tax (Rate) ,dt. 28-06-2017
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To notify the supplies not eligible for refund of unutilized ITC under IGST Act
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11/2017-Integrated Tax (Rate) ,dt. 28-06-2017
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To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act
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10/2017-Integrated Tax (Rate) ,dt. 28-06-2017
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To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act
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09/2017-Integrated Tax (Rate) ,dt. 28-06-2017
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To notify the exemptions on supply of services under IGST Act
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08/2017-Integrated Tax (Rate) ,dt. 28-06-2017
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To notify the rates for supply of services under IGST Act
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07/2017-Integrated Tax (Rate),dt. 28-06-2017
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Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1)
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06/2017-Integrated Tax (Rate),dt. 28-06-2017
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Notification prescribing refund of 50% of IGST on supplies to CSD under section 20
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05/2017-Integrated Tax (Rate),dt. 28-06-2017
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Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed
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04/2017-Integrated Tax (Rate),dt. 28-06-2017
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Reverse charge on certain specified supplies of goods under section 5 (3)
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03/2017-Integrated Tax (Rate),dt. 28-06-2017
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Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
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02/2017-Integrated Tax (Rate),dt. 28-06-2017
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Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
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01/2017-Integrated Tax (Rate),dt. 28-06-2017
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Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
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Some of the important notifications related to Rates on Goods are attached for your reference. For information on all above circulars, Please use below link-
http://www.cbec.gov.in/htdocs-cbec/gst/integrated-tax-rate-2017
Members are requested to take note of the same.
Thanking You,
Yours faithfully,
(S.G. BHARADI)
Executive Director
CHEMEXCIL
Encl : Notification for IGST rate Schedule - 1
Notification for IGST exemption - 2
Schedule for Conditional IGST exemption - 3
Notification for reverse charge IGST - 4
Notification 8 - IGST
Notification for restriction of ITC IGST - 5
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