Rates for supply of services under IGST Act - Transport of goods in a vessel - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council. - 11/2023 - Integrated GST (IGST) Rate
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IGST scope change: removal of exemption for sea-transport to customs station, making such services subject to IGST. The amendment omits the words in item (ii) against serial number 9 of the Table in Notification No. 8/2017-Integrated Tax (Rate) that had described services of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India when provided by a person in non-taxable territory to a person in non-taxable territory, thereby removing that phrasing from the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
IGST scope change: removal of exemption for sea-transport to customs station, making such services subject to IGST.
The amendment omits the words in item (ii) against serial number 9 of the Table in Notification No. 8/2017-Integrated Tax (Rate) that had described services of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India when provided by a person in non-taxable territory to a person in non-taxable territory, thereby removing that phrasing from the notification.
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