Page 11 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] INDEX – 2nd April, 2020 ix

Subject Notification Date Page
No.
FORM GSTR-3B — Due dates prescribed for 29/2020-C.T. 23-3-2020 S19
furnishing FORM GSTR-3B for April, 2020
to September, 2020
Central Tax (Rate) Notification
Central Tax reduced from 9% to 5% on 2/2020-C.T. 26-3-2020 S20
Maintenance, repair or overhaul services in (Rate)
respect of aircrafts, aircraft engines and
other aircraft components or parts —
Amendment to Notification No. 11/2017-
C.T. (Rate)
Central Tax increased from 2.5% to 6% on 3/2020-C.T. 25-3-2020 S21
Handmade safety matches and uniform (Rate)
rate of Central Tax @ 6% on all types of
Safety matches — Central Tax increased
from 6% to 9% on Telephones for cellular
networks or for other wireless networks
and parts for manufacture of Telephones
for cellular networks or for other wireless
networks and uniform rate of Central Tax
levied @ 9% on all goods falling under
Heading 8517 — Amendment to
Notification No. 1/2017-C.T (Rate)
Integrated Tax Notification
Place of supply of services in respect of Supply 2/2020-I.T. 26-3-2020 S21
of Maintenance, repair or overhaul service
in respect of aircrafts, aircraft engines and
other aircraft components or parts to be the
location of the recipient of service —
Amendment to Notification No. 4/2019-
I.T. (Rate)
Integrated Tax (Rate) Notification

Integrated Tax reduced from 18% to 5% on 2/2020-I.T. 26-3-2020 S22
Maintenance, repair or overhaul services in (Rate)
respect of aircrafts, aircraft engines and
other aircraft components or parts —
Amendment to Notification No. 8/2017-
I.T. (Rate)
Integrated Tax increased from 5% to 12% on 3/2020-I.T. 25-3-2020 S23
Handmade safety matches and uniform (Rate)
rate of Central Tax @ 12% on all types of
Safety matches — Integrated Tax increased
from 12% to 18% on Telephones for cellular
networks or for other wireless networks
and parts for manufacture of Telephones
for cellular networks or for other wireless
networks and uniform rate of Integrated
Tax levied @ 18% on all goods falling
GST LAW TIMES  2nd April 2020  75