Important Keyword: Section 20 IGST Act 2017, Section 23(2) IGST Act 2017, Notification No.7/2017-Integrated Tax, Notification No. 02/2019 – Integrated Tax, F.No.20/06/16/2018-GST (Pt. II).
[F.No.20/06/16/2018-GST (Pt. II)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
New Delhi, the 29th January, 2019
Notification No. 02/2019 – Integrated Tax
Table of Contents
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R…. (E).— In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.7/2017- Integrated Tax, dated the 14th September, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 1155 (E), dated the 14th September, 2017, namely: –
In the said notification, in the proviso, in clause (b), for the figures, “151”, the figure “5” shall be substituted.
2. This notification shall come into force with effect from the 1st day of February, 2019.
(Gunjan Kumar Verma)
Under Secretary to the
Government of India
Note: – The principal notification No.7/2017-Integrated Tax, dated the 14th September, 2017, was published in the Gazette of India, Extraordinary, vide number G.S.R. 1155 (E), dated the 14th September, 2017.
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