The Central Government recently notified a number of notifications prescribing the rates applicable for goods and services under the IGST and UTGST Acts.
The first notification lays down the rates applicable for goods under the Integrated Goods and Services Tax (IGST) Act.
The rate of tax for the supply of specified services under the Union Territory Goods and Services Tax (UTGST) Act and the services for which Reverse Charge Mechanism is applicable are given in separate notifications.
Read the full text of the Notifications below.
