Notification No. 03/2019 – Integrated Tax: Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts

Important Keyword: Section 23(2) IGST Act 2017, Section 20 IGST Act 2017, F.No.20/06/16/2018-GST (Pt. II), Notification No. 03/2019 – Integrated Tax, Notification No. 10/2017-Integrated Tax.

[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 29^th January, 2019

Notification No. 03/2019 – Integrated Tax

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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 10/2017-Integrated Tax, dated the 13^th October, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 1260 (E), dated the 13^th October, 2017, namely: –

In the said notification, in the proviso, for the words, brackets, letters and figures “sub-clause

(g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir”, words, brackets and figures “the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section” shall be substituted.

2. This notification shall come into force with effect from the 1^st day of February, 2019.

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

Note: – The principal notification No. 10/2017-Integrated Tax dated the 13^th October, 2017, was published in the Gazette of India, Extraordinary, vide number G.S.R. 1260 (E), dated the 13^th October, 2017.

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Web Stories: Notification No. 27/2019 – Central Tax (Rate): Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of Goods and Services Tax on goods as per recommendations of the GST Council in its 38th Meeting.

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