+91-8512-022-044 help@finodha.in

Notification No. 10/2018 – Integrated Tax (Rate): seeks to amend Notification No.47/2017-IGST (Rate)

by | Apr 9, 2024 | GST, 2018 Notifications, Integrated Tax (Rate) 2018 Notifications, Notifications | 0 comments

Talk to an Expert: File ITR, GST & Other Business support services:

8 + 14 =

Important Keyword: GST, IGST, CGST, Section 6(1) IGST Act 2017, Section 6(3) IGST Act 2017, Notification No. 10/2018 – Integrated Tax (Rate), F. No. 354/1/2018-TRU, Notification No. 47/2017-Central Tax (Rate).

[F. No. 354/1/2018-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, the 25th January, 2018

Notification No. 10/2018 – Integrated Tax (Rate)

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 sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), (hereafter in this notification referred to as “the said Act”) read with sub-section (3) of section 6 of the said Act, the Central Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council,

makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 47/2017- Integrated Tax (Rate), dated the 14th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.1396 (E), dated the 14th November, 2017, namely:-

In the said notification, –

  • in the Table, –
    • against serial number 1, –
    • in column (2), for the entry, the following entry shall be substituted, namely: –
      “Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital”;
    • in column (4), for the words “Department of Scientific and Research”, the words “Department of Scientific and Industrial Research”, shall be substituted;
  • against serial numbers 2 and 4, in column (4), for the words “Department of Scientific and Research”, the words “Department of Scientific and Industrial Research”, shall be substituted.
  • after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: –

Explanation 2. – For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15th November, 2017.”

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: The principal notification No. 47/2017-Central Tax (Rate) dated the 14th November, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 1396 (E), dated the 14th November, 2017.

Read More: Notification No. 14/2018 – Central Tax (Rate): Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018

Web Stories: Notification No. 14/2018 – Central Tax (Rate): Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018

Download Pdf: https://taxinformation.cbic.gov.in/

0 Comments

Submit a Comment

Your email address will not be published. Required fields are marked *

Pin It on Pinterest

Shares
Share This