Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
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....ther 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 ....
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....nt 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 ent....
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