This notification, No. 42/2017-Integrated Tax Rate, issued by the Ministry of Finance, Department of Revenue, on October 27, 2017, introduces an amendment to notification No. 9/2017-Integrated Tax Rate, dated June 28, 2017. The amendment, made under the authority of Section 6(1) of the Integrated Goods and Services Tax Act, 2017, and on the recommendation of the Council, inserts a new entry in the TABLE of the principal notification. Specifically, it adds serial number 10D, pertaining to Chapter 99, which addresses the supply of services having a place of supply in Nepal or Bhutan, against payment in Indian Rupees. The integrated tax rate for these services is set at Nil. The notification can be referenced via F. No. 354/221/2017-TRU. The Under Secretary, GUNJAN KUMAR VERMA, is listed. The principal notification was published as G.S.R. 684(E) on June 28, 2017, and last amended by notification No. 33/2017-Integrated Tax Rate, G.S.R. 1276(E), dated October 13, 2017.
Key Entities Referenced
Ministry of Finance: The Indian government ministry responsible for financial matters.
Department of Revenue: A department within the Ministry of Finance.
Integrated Goods and Services Tax Act, 2017: Indian legislation related to the Goods and Services Tax.
Central Government: The executive authority of the Union of India.
Council: Refers to the Goods and Services Tax (GST) Council in India.
Integrated Tax Rate: Refers to the tax rate under the Integrated Goods and Services Tax (IGST).
Nepal: A country bordering India.
Bhutan: A country bordering India.
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No. 883] NEW DELHI, FRIDAY, OCTOBER 27, 2017/KARTIKA 5, 1939
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नई (cid:4)द(cid:6)ली, 27 अ(cid:9) तूबर, 2017
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यथा:—
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अJतः<थािपत (cid:4)कया जाएगा, यथा:—
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[फा. सं. 354/221/2017-टीआरयू]
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ननननोोोोटटटट :::: &धान अिधसूचना को अिधसूचना स.ं 9/2017-एक(cid:14)कृत कर (दर), (cid:4)दनाकं 28 जनू , 2017, सा.का.िन. 684(अ),
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2017 के :ारा सशं ोधन (cid:4)कया गया ह।ै
6425 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 27th October, 2017
No. 42/2017-Integrated Tax (Rate)
G.S.R. 1338(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, after serial number 10C and the entries relating thereto, the
following shall be inserted, namely:—
(1) (2) (3) (4) (5)
“10D Chapter 99 Supply of services having place of supply in Nepal Nil Nil”.
or Bhutan, against payment in Indian Rupees
[F. No. 354/221/2017-TRU]
GUNJAN KUMAR VERMA, Under Secy.
Note : The principal notification was published in the Gazette of India, Extraordinary, vide notification
No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 684(E), dated the
28th June, 2017 and was last amended by notification No. 33/2017-Integrated Tax (Rate), dated the
13th October, 2017 vide number G.S.R. 1276(E), dated the 13th October, 2017.
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and Published by the Controller of Publications, Delhi-110054.