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Notification No. 18/2018 – Integrated Tax (Rate): Seeks to insert explanation in an item in notification No. 8/2017-Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.

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Important Keyword: Section 6(3) IGST Act 2017, [F. No.354/13/2018-TRU], Notification No. 18/2018 – Integrated Tax (Rate), Notification No. 8/2017 – Integrated Tax (Rate), Notification No. 1/2018-Integrated Tax (Rate).

[F. No.354/13/2018-TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 26th July, 2018

Notification No. 18/2018 – Integrated Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R……(E).- In exercise of the powers conferred by sub-section (3) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.8/2017- Integrated Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 683(E), dated the 28thJune, 2017, hereby inserts following Explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), namely:-

Explanation. – For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.”.

2. This notification shall come into force with effect from 27th of July, 2018.

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

Note: – The principal notification No. 8/2017 – Integrated Tax(Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June, 2017 and was last amended by notification No. 1/2018-Integrated Tax (Rate), dated the 25th January, 2018 vide number G.S.R. 69(E), dated the 25th January, 2018.

Read More: Notification No. 16/2018 – Central Tax (Rate) GST: Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.

Web Stories: Notification No. 16/2018 – Central Tax (Rate) GST: Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.

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

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