It fully exempts certain supplies of goods from payment of Integrated Tax. 

28/2017-IT (R), dated 22.09.2017
36/2017-IT (R), dated 13.10.2017  
44/2017-IT (Rate), dated 14.11.2017
8/2018-IT(R)dated 25.01.2018
26/2018-IT(R), dated 31.12.2018 (effective from 01.01.2019)
15/2019-Integrated Tax (Rate), dated 30.09.2019 (w.e.f. 01.10.2019)
09/2021-Integrated Tax (Rate), dated 30.09.2021 (w.e.f. 01.10.2021)
19/2021-Integrated Tax (Rate), dated 28.12.2021 (w.e.f. 01.01.2022)
07/2022-Integrated Tax (Rate), dated 13.07.2022 (w.e.f. 18.07.2022).

Corrigendum(12-07-2017)

Corrigendum(27-07-2017)

It partiallly exempt certain supplies of goos for use in Petroleum exploration. 

16/2019-Integrated Tax (Rate), dated 30.09.2019 (w.e.f. 01.10.2019)

08/2022-Integrated Tax (Rate), dated 13.07.2022 (w.e.f. 18.07.2022). 

It fully exempts certain supplies of services from payment of Integrated Tax. 

As amended vide notification No.

21/2017-IT (R), dated 22.08.2017 
25/2017-IT (R), dated 21.09.2017  
31/2017-IT (R), dated 29.09.2017  
33/2017-IT (R), dated 13.10.2017 
42/2017-IT (R), dated 27.10.2017 
49/2017-IT (R), dated 14.11.2017
02/2018-IT (R), dated 25.01.2018 
29/2018-IT(R), dated 31.12.2018 (effective from 1.1.2019)
02/2019-Integrated Tax (Rate), dated 04.02.2019
04/2019-Integrated Tax (Rate), dated 29.03.2019 (w.e.f. 01.04.2019)
13/2019-Integrated Tax (Rate), dated 31.07.2019 (w.e.f. 01.08.2019)
20/2019-Integrated Tax (Rate), dated 30.09.2019 (w.e.f. 01.10.2019)
27/2019-Integrated Tax (Rate), dated 31.12.2019 (w.e.f. 01.01.2020)
04/2020-Integrated Tax (Rate), dated 30.09.2020 ( w.e.f. 01.10.2020)
05/2020-Integrated Tax (Rate), dated 16.10.2020
 
[Vide notification No. 24/2018-Integrated Tax (Rate), dated 20.09.2018, an explanation was inserted in the notification No. 9/2017-Integrated Tax (Rate), dated 28.06.2017].

07/2021-Integrated Tax (Rate), dated 30.09.2021 (w.e.f. 01.10.2021)
16/2021-Integrated Tax (Rate), dated 18.11.2021 (w.e.f. 01.01.2022) 
04/2022-Integrated Tax (Rate), dated 13.07.2022 (w.e.f. 18.07.2022);
 

It exempts services imported by a SEZ Unit or developer for authorised operations from whole of IGST. 

It exempts inter-state supplies of heavy water and nuclear fuels falling  in Chapter 29, by the Department of Atomic Energy to the nuclear power coroporation of India from whole of integrated tax. 

It exempts inter-state supplies of skimmed milk powder or concentrated milk when supplied to a a distinct person as per section 25(4) of the CGST Act, 2017 for use in production of milk for distribution through dairy cooperation. 

Notification No.

50/2017-IT (Rate), dated 14.11.2017. 

It exempts inter-state supplies  of goods or services or both received by registered person from a person who is not registered, from whole of integrated tax leviable under section 5(4) of the IGST Act, 2017. 

It prescribes concessional rate of Central tax of 2.5% on scientific and technical equipment, apparatus, equipment (including computers) when supplied to public funded research institution.

Notification No.

10/2018-IT (Rate), dated 25.01.2018. 

It exempts inter-state supply of services by way  of grant of license or lease to explore or mine petroleum crude or natural gas or both from so much of integrated tax as leviable on consideration paid to the Central Government in the form of Govt. share of profit petroleum. 

It exempts royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in the transaction value under Rule 10(1) (c) of Customs Valuation (Determination of value of imported goods) Rules, 2007. 

It fully exempts the inter-state supply of gold falling under heading 71.08 of First Schedule of Customs Tariff Act, 1975 when supplied by nominated agency under the Scheme for “Export against Supply by Nominated Agency” from payment of Central Tax subject to specified conditions. (effective from 01.01.2019)

Notification No.

17/2019-Integrated Tax (Rate), dated 30.09.2019 (w.e.f. 01.10.2019).

 

It wholly exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist, from payment of IGST. 

(w.e.f. 01.07.2019).

It wholly exempts all the goods supplied to Food and Agriculture Organization of UN for execution of specified projects subject to fulfillment of specified conditions.(w.e.f..01.10.2019)

It exempts (in excess of rate specified) certain specified goods relating to COVID Supplies till 30.09.2021(inclusive). 

It provides for concessional rate of tax on inter-state supply of bricks conditional to non-availment of ITC as per recommendation of 45^th GST Council Meeting.