Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.

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..... ollowing further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- 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. 684 (E), dated the 28th June, 2017 , namely:- In the said notification, - (i) in the Table, - (a) against serial number 7, in the entry in column (3), for the words and brackets, twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year , the following words, brackets and figures shall be substituted, namely, such amount in the preceding financial year as makes it eligible for exemption fro .....

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..... eiver/Buyer of goods 3) Copy of commission debit note raised by an intermediary service provider in taxable territory from service recipient located in nontaxable territory 4) Copy of certificate of origin issued by service recipient located in nontaxable territory 5) Declaration letter from an intermediary service provider in taxable territory on company letter head confirming that commission debit note raised relates to contract when both supplier and receiver of goods are outside the taxable territory ; (d) against serial number 15, in the entry in column (3), after the word below‟, the words or equal to‟ shall be inserted; (e) against serial number 20A, in the entry in column (5), for .....

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..... inst serial number 36, in the entry in column (3), after the entry (q), the entry (r) Bangla Shasya Bima. shall be inserted; (j) against serial number 47, in the entries in column (3), for the words and brackets twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year , wherever they occur, the following words, brackets and figures shall be substituted, namely, such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) ; (k) after serial number 85 and the entries relating thereto, the following shall be inserted, namely: - (1) (2) .....

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