Notification No. 31/2018 – Integrated Tax (Rate) Explained

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Notification No. 31/2018 - Integrated Tax (Rate): seeks to insert explanation in an item in notification No. 8/2017-Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.

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 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 683(E), dated the 28^th June, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely:-

“Explanation 2.-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India”.

The existing Explanation in the above item shall be renumbered as Explanation 1.

This notification shall come into force on the 1^st day of January, 2019.

(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 28^th June, 2017 and was last amended by notification No. 14/2018-Integrated Tax (Rate), dated the 26^th July, 2018 vide number G.S.R. 682 (E), dated the 26^th July, 2018.

📚 Frequently Asked Questions (FAQs): Notification No. 31/2018 – Integrated Tax (Rate)

Q1: What is Notification No. 31/2018 – Integrated Tax (Rate)?

Answer:
It clarifies that exemption under Serial No. 9 applies only to transport of goods within India.

Q2: When did it come into force?

Answer:
1 January 2019 31.

Q3: Under which section was it issued?

Answer:
Section 6(3) of IGST Act 31.

Q4: Does this change GST rate?

Answer:
No. It clarifies scope of exemption.

Q5: Does it apply to warehousing services?

Answer:
No. Only transport of goods is covered 31.

Q6: Does it apply to courier services?

Answer:
Depends on classification. If not pure transport of goods, exemption may not apply.

Q7: Does it apply to international transport?

Answer:
No. It specifically refers to transport within India 31.

Q8: Are GTA services fully exempt?

Answer:
Not fully. Depends on recipient category and tax option.

Q9: What if GTA provides composite supply?

Answer:
GST treatment depends on principal supply determination under Section 8 CGST Act.
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