Amendment to IGST Act Notification

Purpose: Amendment to Notification No. 11/2017 - Integrated Tax to specify exclusions in rule 96 of the IGST Act. Change: Replaces "except rule 96" with "except sub rules (1) to (8) and sub rule (10) of rule 96".

Authority: Central Government exercises powers conferred by section 4 of the IGST Act, 2017. Recommendation: Amendment made based on recommendations from the Council.

Effect: Specifies exceptions within rule 96, providing clarity on its applicability. Enforcement Officer: Dr. Sree Parvathy S.L., Under Secretary to the Government of India.

Publication: Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1261 (E), dated the 13th October, 2017.