IGST Notification No. 01/2018 – Integrated Tax dated 23.01.2018

MINISTRY OF FINANCE
(Department of Revenue)

(CENTRAL BOARD OF EXCISE AND CUSTOMS)

NOTIFICATION
New Delhi, the 23rd January, 2018

No. 01/2018 – Integrated Tax

G.S.R.60(E).—In exercise of the powers conferred by section 4 of the Integrated Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “IGST Act”), on the recommendations of the Council, the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 11/2017 – Integrated Tax dated the 13th October, 2017, 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, namely:-

In the said notification, for the words and figures “except rule 96”, the words, figures, brackets and letter ‘except subrules (1) to (8) and sub-rule (10) of rule 96” shall be substituted.

[F. No.349/58/2017-GST(Pt.)]
Dr. SREEPARVATHY S.L., Under Secy.

Note:- The principal notification No.11/2017-Integrated Tax, 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. 1261 (E), dated the 13th October, 2017.