Integrated Tax Notifications (Rate)

IGST Notification rate 09/2019

Title	To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
Number	09/2019
Date	10-05-2019
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In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, subsection (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20
of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15, subsection (1) of section 16 and section 148 of
the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that
it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the
Ministry of Finance (Department of Revenue), No. 8/2017- 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. 683(E), dated the 28th June, 2017, namely:-

In the said notification, –

(i) in the Table, against serial number 3, in items (ie) and (if), in the entries in column (5), for the figures and letters “10th ”, wherever they occur, the figures and letters “20th ” shall be substituted;

(ii) in Annexure IV, for the figures and letters “10th ”, at both the places where they occur, the figures and letters “20th” shall be substituted.