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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 1/2018 – Integrated
Tax
New Delhi, the 23rd January, 2018
G.S.R....(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 sub rules (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 Secretary to
the Government of India
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.
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