Notification No. 23/2018 – Integrated Tax (Rate) Explained

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Notification No. 23/2018 – Integrated Tax (Rate): Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019.

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), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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. 32/2017- Integrated Tax (Rate), dated the 13^th October, 2017, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263 (E), dated the 13^th October, 2017, and last amended vide notification No. 13/2018-Integrated Tax (Rate), dated the 29^th June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 595 (E), dated the 29^th June, 2018, namely:-

In the said notification, in paragraph 2, for the figures, letters and words “30^th day of September, 2018”, the figures, letters and words “30^th day of September, 2019” shall be substituted.

(Dr. Sree Parvathy S.L)
Under Secretary to the
Government of India

Note: - The principal notification No. 32/2017- Integrated Tax (Rate), dated the 13^th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263 (E), dated the 13^th October, 2017 and last amended vide notification No. 11/2018-Integrated Tax (Rate), dated the 29^th June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 595 (E), dated the 29^th June, 2018.

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