Finance & Law Explained in 2 Minutes
Notification 14/2017-Integrated Tax (Rate)
Reviewed 2026-07-19Robots: index,followOfficial law prevails
Instrument in 2 Minutes
Notification 14/2017-Integrated Tax (Rate) (2017-06-28)
Electronic-commerce operator liability categories.
Legal anchor: IGST section 5(5). Status: CURRENT_AS_AMENDED.
Application checklist
- Confirm exact official PDF and Gazette number
- Check amendment, supersession and saving clauses
- Fix the transaction period and supply/product class
- Map rate, exemption, reverse charge or procedure to the correct form
- Retain calculations and evidence
Professional alert
Notification entries are transaction-date instruments. Never apply the latest rate or exemption retrospectively without an express legal basis.