Page 169 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] INTEGRATED TAX NOTIFICATION xv
INTEGRATED TAX NOTIFICATION
Notification No. Date Subject Page
2/2020-I.T. 26-3-2020 Place of supply of services in respect of S21
Supply 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)
3/2020-I.T. 8-4-2020 GSTR-3B — Interest rates for delayed S34
payment of tax for tax periods February,
2020 to April, 2020, if furnished by the
specified date — Amendment to
Notification No. 6/2017-I.T.

INTEGRATED TAX (RATE) NOTIFICATION

Notification No. Date Subject Page
2/2020-I.T. 26-3-2020 Integrated Tax reduced from 18% to 5% on S22
(Rate) Maintenance, repair or overhaul services
in respect of aircrafts, aircraft engines
and other aircraft components or parts
— Amendment to Notification No.
8/2017-I.T. (Rate)
3/2020-I.T. 25-3-2020 Integrated Tax increased from 5% to 12% on S23
(Rate) Handmade safety matches and uniform
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 under
Heading 8517 — Amendment to
Notification No. 1/2017-I.T (Rate)

UNION TERRITORY TAX NOTIFICATION

Notification No. Date Subject Page
1/2020-U.T.T. 8-4-2020 GSTR-3B — Interest rates for delayed S36
payment of tax for tax periods February,
2020 to April, 2020, if furnished by the
specified date — Amendment to
Notification No. 10/2017-U.T.T.

GST LAW TIMES  30th April 2020  169