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[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. 28/2019- Integrated Tax (Rate)

New Delhi, the 31
st
December, 2019
GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 5 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of India, in the Ministry of Finance (Department of Revenue),
No.10/2017- Integrated Tax (Rate), dated the 28
th
June, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 685(E), dated the
28
th
June, 2017, namely:-

In the said notification, in the Table, for serial number 17 and the entries relating thereto, the
following shall be substituted, namely: -

(1) (2) (3) (4)
“17 Services provided by way of
renting of any motor vehicle
designed to carry passengers
where the cost of fuel is
included in the consideration
charged from the service
recipient, provided to a body
corporate.
Any person, other than a body
corporate who supplies the
service to a body corporate and
does not issue an invoice
charging integrated tax at the
rate of 12 per cent. to the service
recipient
Any body
corporate located
in the taxable
territory.”.




[F. No.354/204/2019 -TRU]


(Ruchi Bisht)
Under Secretary to the Government of India

Note: -The principal notification No. 10/2017 - Integrated Tax (Rate), dated the 28
th
June,
2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 685 (E), dated
the 28
th
June, 2017 and was last amended by notification No. 21/2019 - Integrated Tax
(Rate), dated the 30
th
September, 2019 vide number G.S.R. 736(E), dated the 30
th
September,
2019.
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