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of <h1>India's IGST Act 2017: Notification No. 8/2017 Sets Tax Rates, Rules for Inter-State Service Supplies</h1> The Government of India issued Notification No. 8/2017 on June 28, 2017, under the Integrated Goods and Services Tax (IGST) Act, 2017, specifying the tax rates for inter-State supply of services. The notification outlines various service categories, their corresponding IGST rates, and conditions for tax applicability. For construction services, specific provisions apply based on project type, commencement date, and tax options exercised by promoters. The notification mandates that 80% of input services should be sourced from registered suppliers, with specific conditions for input tax credit and reverse charge mechanisms. The notification also includes detailed explanations and conditions for various service sectors.
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