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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 20 /2019- Integrated Tax (Rate)
New Delhi, the 30th September, 2019
G.S.R......(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, -
(i) in the Table, -
(a) against serial number 7, in the entry in column (3), for the words and brackets,
“twenty lakh rupees (ten lakh rupees in case of a special category state) in the
preceding financial year”, the following words, brackets and figures shall be
substituted, namely, –
“such amount in the preceding financial year as makes it eligible for exemption from
registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)”;
(b) after serial number 10A and the entries relating thereto, the following shall be inserted
namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
| “10AA |
Chapter 99 |
Services provided by and to
Fédération Internationale de
Football Association (FIFA)
and its subsidiaries directly or
indirectly related to any of the
events under FIFA U-17
Women's
World Cup 2020 to
be hosted in India. |
Nil |
Provided that Director
(Sports), Ministry of
Youth Affairs and
Sports certifies that the
services are directly or
indirectly
related to any
of the events under
FIFA U-17 Women's
World Cup
2020.”; |
(c) after serial number 12A and the entries relating thereto, the following serial number
and entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
| “12AA |
Heading
9961 |
Services provided by an
intermediary when location of
both
supplier and recipient of
goods is outside the taxable
territory. |
Nil |
Following documents
shall be maintained for a
minimum duration
of
five years:
1) Copy of Bill of Lading
2) Copy of executed
contract between
Supplier/Seller and
Receiver/Buyer of goods
3)
Copy of commission
debit note raised by an
intermediary service
provider in taxable
territory from service
recipient located in
nontaxable territory
4) Copy of certificate of
origin issued by
service
recipient located in nontaxable territory
5) Declaration
letter from
an intermediary service
provider in taxable
territory on company
letter head confirming
that commission debit
note raised relates to
contract when both
supplier and receiver of
goods are outside the
taxable territory”; |
(d) against serial number 15, in the entry in column (3), after the word „below‟, the words
„or equal to‟ shall be inserted;
(e) against serial number 20A, in the entry in column (5), for the figures “2019”, the
figures “2020” shall be substituted;
(f) against serial number 20B, in the entry in column (5), for the figures “2019”, the
figures “2020” shall be substituted;
(g) after serial number 25A and the entries relating thereto, the following serial number
and entries relating thereto shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
| “25B |
Heading
9967 or
Heading
9985 |
Services by way of storage or warehousing of
cereals, pulses,
fruits, nuts and vegetables,
spices, copra, sugarcane, jaggery, raw
vegetable
fibres such as cotton, flax, jute etc., indigo,
unmanufactured tobacco, betel leaves, tendu
leaves, coffee and tea. |
Nil |
Nil”; |
(h) after serial number 30A and the entries relating thereto, the following serial number
and entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
| “30B |
Heading
9971 or
Heading
9991 |
Services of life insurance provided or agreed to
be provided by
the Central Armed Police
Forces (under Ministry of Home Affairs)
Group Insurance Funds to their members under
the Group Insurance
Schemes of the concerned
Central Armed Police Force. |
Nil |
Nil”; |
(i) against serial number 36, in the entry in column (3), after the entry (q), the entry “(r)
Bangla Shasya Bima.” shall be inserted;
(j) against serial number 47, in the entries in column (3), for the words and brackets
“twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding
financial year”, wherever they occur, the following words, brackets and figures shall be
substituted, namely, –
“such amount in the preceding financial year as makes it eligible for exemption from
registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)”;
(k) after serial number 85 and the entries relating thereto, the following shall be inserted,
namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
| “85A |
Heading
9996 |
Services by way of right to admission to the events
organised
under FIFA U-17 Women's World Cup 2020. |
Nil |
Nil”. |
2. This notification shall come into force with effect from the 1st day of October, 2019.
[F. No.354/136/2019 -TRU]
(Ruchi Bisht)
Under Secretary to the
Government of India
Note: -The principal notification No. 9/2017 - Integrated Tax (Rate), dated the 28th June,
2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 684 (E), dated
the 28th June, 2017 and was last amended by
notification No. 13/2019 – Integrated Tax
(Rate), dated the 31st July, 2019 vide number G.S.R. 540(E), dated the 31st July, 2019.
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