Notification No. 23/2018-Integrated Tax (Rate), Dated 06.08.2018

GST Tariff for Services

F. No.349/58/2017-GST (Pt.)

Aug 6, 2018

Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019.

G.S.R. 744(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 13th 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 13th October, 2017, and last amended vide notification No. 13/2018-Integrated Tax (Rate), dated the 29th 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 29th June, 2018, namely:-

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

[F. No.349/58/2017-GST (Pt.)]

(Dr. Sreeparvathy S.L)

Under Secretary to the Government of India

Note: - The principal notification No. 32/2017- Integrated Tax (Rate), dated the 13th 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 13th October, 2017 and last amended vide notification No. 11/2018-Integrated Tax (Rate), dated the 29th 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 29th June, 2018.

Notes: Notification No. 23/2018-Integrated Tax(Rate), Dated 06.08.2018
Postponement of the provisions of Section 5(4) of the CGST Act until 30.09.2019

1. Principal Notification No. 32/2017-Integrated Tax(Rate), Dated 13.10.2017 has been amended further with a view to exempt payment of tax under Section 5(4) until 30.09.2019.

2. Parallel period Exemption has been provided under CGST Act also vide Amendment Notification No. 22/2018-Central Tax(Rate), Dated 06.08.2018.