Important Keyword: Notification 17/2017 IGST, GST rescinding notification India, Notification 15/2017 cancelled, GST law updates India, CBIC GST notifications,
Words: 486 Read time: 3 minutes.
Table of Contents
[F. No. DGEP/SEZ/09/2017]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 5th July, 2017
Notification No. 17/2017 -Integrated Tax (Rate): Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017
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 Service Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds, except as respects things done or omitted to be done before such rescission, the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 15/2017- Integrated Tax (Rate), dated the 30th June, 2017, published in the Gazette of India, Extraordinary, vide number G. S. R. 740 (E), dated the 30th June, 2017.
(Dharmvir Sharma)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 17/2017 — Integrated Tax (Rate)
Q1: What does “rescinded” mean in GST?
Answer: It means cancelled.
The notification is no longer applicable for future transactions.
Q2: Does rescinding affect past transactions?
Answer: No.
Past actions remain valid.
Q3: What happens after rescinding?
Answer: Old rule stops applying.
New or default rules apply.
Q4: Is Notification 15/2017 still valid?
Answer: No.
It was cancelled by Notification 17/2017.
Q5: Do I need to revise past returns?
Answer: No.
Past compliance remains valid.
Q6: Why do such notifications exist?
Answer: To update law.
GST evolves with corrections.
Q7: Is this common in GST?
Answer: Yes.
Many notifications are amended or rescinded.
Q8: What is biggest confusion here?
Answer: Past vs future impact.
Many mix this up.
Q9: Is GST registration affected?
Answer: No.
This does not impact registration.
Q10: Can rescinded rules come back?
Answer: Only if reintroduced.
Through new notification.
Q11: How to track changes?
Answer: Follow CBIC updates.
Or consult professionals.
Q12: What is compliance risk?
Answer: Using outdated rules.
This leads to errors.
Download PDF: Notification No. 17/2017 — Integrated Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles: