Integrated Tax Notifications (Rate)

IGST Notification rate 01/2020

1) In exercise of the powers conferred by sub-section (1) of section
5 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017) read
with sub-section (5) of
section 15 of the Central Goods and Services Tax Act,
2017 (12 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.1/2017- 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. 666 (E), dated the 28th June, 2017, namely:-

In the said notification, –

(a) in Schedule II – 12%, S. No. 242 and the entries relating thereto shall be omitted;

(b) in Schedule IV – 28%, for S. No. 228 and the entries relating thereto, the following
S. No. and the entries shall be substituted, namely: –

“228.

Any chapter

Lottery”.

2) This notification shall come into force on the 1st day of March, 2020.