Notification No. 32/2017 - Integrated Tax (Rate) Explained

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Notification No. 32/2017 – Integrated Tax (Rate): Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2018.

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 exempts the inter-State supply of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the integrated tax leviable thereon under sub-section (4) of section 5 of the said Act.

2. The exemption contained in this notification shall apply to all registered persons till the 31^st day of March, 2018.

(Ruchi Bisht)
Under Secretary to the
Government of India

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