Notification No. 10/2017 - Integrated Tax dated 13-10-2017 [Section 20 of IGST Act and Section 23(2) of CGST Act]

Notification No. 10/2017-Integrated Tax dt. 13-10-2017

In exercise of the powers conferred by section 20 of the IGSTA, 2017 read with section 23(2) of CGSTA, 2017

Persons making inter-State supplies of taxable services whose AT < Rs.20 or Rs.10 lacs is exempt from registration

CG specifies Persons making inter-State supplies of taxable services and having an AT, to be computed on all India basis, not exceeding Rs.20 lacs in FY exempted from obtaining registration under CGSTA, 2017:

Provided that the aggregate value should not exceed Rs.10 lacs in case of “special category States” as specified in [1][the first proviso to section 22(1) of the said Act, read with clause (iii) of the Explanation to the said section]

[1] Substituted for words “sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir” by Notification No. 03/2019-Integrated Tax dt. 29-01-2019 wef 01-02-2019.

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Person Exempted from registration [Section 23(2) of CGST Act]

Notification No. 10/2017 - Integrated Tax dated 13-10-2017 [Section 20 of IGST Act and Section 23(2) of CGST Act]