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

The Central Government, using the authority granted by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), rescinds Notification No. 32/2017-Integrated Tax (Rate) dated October 13, 2017.

This rescission, made on the basis of public interest and Council recommendations, takes effect from February 1, 2019. However, actions taken or omitted before this rescission remains valid.

This notification is issued by Gunjan Kumar Verma, Under Secretary to the Government of India.

It is noted that Notification No. 32/2017- Integrated Tax (Rate) dated October 13, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263(E), dated October 13, 2017, and had last been amended by Notification No. 23/2018-Integrated Tax (Rate) dated August 6, 2018, published vide number G.S.R. 744 (E), dated August 6, 2018.

This notification officially rescinds the mentioned notification, effective from the specified date, while acknowledging any actions taken or omitted prior to the rescission.