Quick Summary
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 02/2020- Integrated Tax New Delhi, the 26th March, 2020 G.S.R......(E).- In exercise of the powers conferred by sub-section (13) of section 13 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in order to prevent double taxa
Daily Limit Reached
You have reached your daily limit of 2 Free Notice & Circular
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited Notice & Circular Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)
BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)
View all CCI PRO benefits
Already a PRO member? Login here for an ad-free experience. 011-411-70713
FAQ :
This notification seeks to amend Notification No. 4/2019-Integrated Tax dated 30.09.2019.
The place of supply for B2B MRO services is being changed to the location of the recipient.
The amendment is intended to prevent double taxation or non-taxation of services and ensure uniform application of rules.
The power is exercised under sub-section (13) of section 13 of the Integrated Goods and Services Tax Act, 2017.
The changes are made on the recommendations of the Council.
CAclubindia
Guest
Notification No : 02/2020-Integrated TaxPublished in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-2-2020-igst-english.pdf