Section No. 20 (xxvii) - Miscellaneous provisions including the provisions relating to the imposition of interest and penatly
Notification - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
06/2017 - Integrated Tax 28.06.2017 |
It notifies rate of interest per annum for the purpose of section 50, 54, and 56 of the CGST Act, 2017. |
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04/2018 - Integrated Tax (Rate) 25.01.2018 |
It notifies special procedure with respect of payment of tax by registered person supplying service by way of construction against transfer of development right or vice versa. |
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06/2019 - Integrated Tax (Rate) 29.03.2019 |
It notifies the certain classes of registered person in respect of construction services under Section 148 of the CGST Act, 2017 as made applicable to IGST Act, 2017. |
Notification No.
03/2021-Integrated Tax (Rate), dated 02.06.2021 (w.e.f. 02.06.2021). |