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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 28/2019- Integrated Tax (Rate)
New Delhi, the 31st December, 2019
GSR......(E).- In exercise of the powers conferred by sub-section (3) of section
5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central
Government, 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.10/2017- 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. 685(E), dated the 28th
June, 2017, namely:-
In the said notification, in the Table, for serial
number 17 and the entries relating thereto, the following shall be substituted,
namely: -
| (1) |
(2) |
(3) |
(4) |
| "17 |
Services provided by way of
renting of any motor vehicle
designed to carry passengers
where the cost of fuel is
included in
the consideration
charged from the service
recipient, provided to
a body
corporate. |
Any person, other than a body
corporate who supplies the
service to a body corporate and
does not issue an invoice
charging
integrated tax at the
rate of 12 per cent. to the service
recipient |
Any body
corporate located
in the taxable
territory.”. |
[F. No.354/204/2019 -TRU]
(Ruchi Bisht)
Under Secretary to the
Government of India
Note: -The principal
notification No. 10/2017 - Integrated Tax (Rate), dated the 28th
June,2017 was published in the Gazette of India,
Extraordinary, vide number G.S.R. 685 (E), dated the 28th June, 2017 and was
last amended by notification
No. 21/2019 - Integrated Tax (Rate), dated the 30th September, 2019
vide number G.S.R. 736(E), dated the 30th September,2019.
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