It notifies rates of Integrated Tax for inter-state supplies of Goods. 

14/2021-Integrated Tax (Rate), dated 18.11.2021 (w.e.f. 01.01.2022) (superceded before coming into force);

Reverse Charge under 5(3) of the IGST Act, 2017

It specifies certain supply of goods where tax is required to be paid on reverse charge basis by the recipient of supplies. 

As amended notificatin no.

37/2017-Integrated Tax (Rate ), dated 13.10.2017
45/2017-Integrated Tax (Rate), dated 14.11.2017
12/2018-Integrated Tax (Rate), dated 28.05.2018
10/2021-Integrated Tax (Rate), dated 30.09.2021 (w.e.f. 01.10.2021). 

It notifies rates of Integrated Tax for inter-state supplies of services.  

20/2017-IT (R), dated 22.08.2017,
24/2017-IT (R), dated 21.09.2017
39/2017-IT (R), dated 13.10.2017; 
48/2017-IT (R), dated 14.11.2017;  
01/2018-IT (R), dated 25.01.2018.
14/2018-IT(R), dated 26.07.2018.
28/2018-IT(R), dated 31.12.2018 (effective from 01.01.2019);
31/2018-IT(R), dated 31.12.2018. 
03/2019-Integrated Tax (Rate), dated 29.03.2019 (w.e.f. 01.04.2019);
09/2019-Integrated Tax (Rate), dated 10.05.2019.
19/2019-Integrated Tax (Rate), dated 30.09.2019 (w.e.f. 01.10.2019);
25/2019-Integrated Tax (Rate), dated 22.11.2019;
02/2020-Integrated Tax (Rate), dated 26.03.2020 (w.e.f. 01.04.2020);
02/2021-Integrated Tax (Rate), dated 02.06.2021 (w.e.f. 02.06.2021);
04/2021-Integrated Tax (Rate), dated 14.06.2021
06/2021-Integrated Tax (Rate), dated 30.09.2021 (w.e.f. 01.10.2021);
22/2021-Integrated Tax (Rate), dated 31.12.2021 (w.e.f. 01.01.2022);
05/2023-Integrated Tax (Rate), dated 09.05.2023;
06/2023-Integrated Tax (Rate), dated 26.07.2023 (w.e.f. 27.07.2023);
11/2023-Integrated Tax (Rate), dated 26.09.2023 (w.e.f. 01.10.2023).

[Vide notification No. 18/2018-Integrated Tax (Rate), dated 26.07.2018, explanation was inserted in the notification No.08/2017-Integrated Tax (Rate), dated 28.06.2017]

[Vide notification No. 31/2018-Integrated Tax (Rate), dated 31.12.2018 (effective from 01.01.2019, an explanation was inserted in the notification No. 08/2017-Integrated Tax (Rate), dated 28.06.2017.]

It specifies certain supply of services, where tax is required to be paid on reverse charge basis by the recipient of supplies. 

22/2017-IT(R ), dated 22.08.2017
34/2017-IT(R), dated 13.10.2017 
3/2018-IT(R), dated 25.01.2018 
30/2018-IT(R), dated 31.12.2018 (effective from 01.01.2019)
05/2019-Integrated Tax (Rate), dated 29.03.2019 ( w.e.f. 01.04.2019)
05/2022-Integrated Tax (Rate), dated 13.07.2022 (w.e.f. 18.07.2022); 

It notifies the services where tax on inter-state supplies is to be paid by Electronic Commerce Operator. 

Notification No.

23/2017 dated 22.08.2017. 

It provides special rate of integrated tax on leasing of motor vehicle where were purchased by lesser before 1.7.2017 and given on lease after 1.7.2017.

It prescribe rate of 5% IGST on the 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.

Notification No.

11/2021-Integrated Tax (Rate), dated 30.09.2021 (w.e.f. 01.10.2021). 

It exempts  inter-state supply of taxable goods from payment of Integrated tax in excess of 0.1% when such goods are supplied by one Registered person to another registered person for export subject to condition prescribed therein. 

Under Section 5(4) of the IGST Act, 2017

It notifies certain services relating to real estate sector to be taxed under Reverse Charge Mechanism under Section 5(4) of the IGST Act, 2017. 

Notification No.

23/2019-Integrated Tax (Rate), dated 30.09.2019 (w.e.f. 01.10.2019)

It notified supply of online money gaming as the goods on import of which proviso to section 5(1) shall not apply and on which Integrated tax shall be levied as per section 5(1) of the IGST Act, 2017.

(w.e.f. 01.10.2023)