Section No. 20 (vi) - Registration

Notification - Number and Date
Brief Details
Amended
Superseded
Rescinded
Remark, If any
07/2017 - Integrated Tax 14.09.2017

It specifies the job worker engaged in making inter-state supply of taxable services to a registered person as category of person exempted from obtaining registeration under section 23 (2) of the CGST Act, 2017 as made applicable to IGST Act, 2017. 

Notification No.

02/2019-Integrated Tax, dated 29.01.2019 (effective from 01.02.2019).
08/2017 - Integrated Tax 14.09.2017

It specifies the persons making inter-state taxable supplies of handicraft goods as category of persons exempted from registration under section 23(2) of the CGST Act, 2017 as have been made applicable to IGST Act, 2017. 

Notification No.

09/2017-IT, dated 13.10.2017

10/2017 - Integrated Tax 13.10.2017

It specifies the person making inter-state supplies of taxable services and having an aggregate turnover of less than Rs.20 lakhs (10 lakh in case of special category states) on all India basis as category of person exempted from registration under section 23(2) of the CGST Act, 2017 as have been made applicable to IGST Act, 2017.

Notification No.

03/2019-Integrated Tax, dated 29.01.2019 (effective from 01.02.2019)
21/2019-Integrated Tax (Rate), dated 30.09.2019 (w.e.f. 01.10.2019);
28/2019-Integrated Tax (Rate), dated 31.12.2019.
04/2018 - Integrated Tax (Rate) 25.01.2018

It specifies special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.

Notification No.

22/2019-Integrated Tax (Rate), dated 30.09.2019 (w.e.f. 01.10.2019).

03/2018 - Integrated Tax 22.10.2018

It specifies the persons making inter-state taxable supplies of handicraft goods as category of persons exempted from registration under section 23(2) of the CGST Act, 2017 as have been made applicable to IGST Act, 2017.