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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 31/2018-Integrated Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R......(E).- In exercise of the powers conferred by sub-section (3) of section 6 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the
recommendations of the Council, and on being satisfied that it is necessary so to do for the
purpose of clarifying the scope and applicability of the
notification of the Government of India,
in the Ministry of Finance (Department of Revenue) No.8/2017- Integrated Tax (Rate), dated
the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 683(E),
dated the 28th June, 2017, hereby inserts the following
Explanation in the said notification, in the Table, against serial number 9, in column (3), in
item (vi), namely:-
“Explanation 2.-Nothing contained in this item shall apply to supply of a service other
than by way of transport of goods from a place in India to another place in India”.
2. The existing Explanation in the above item shall be renumbered as
Explanation 1.
3. This notification shall come into force on the 1st day of January, 2019.
[F. No.354/428/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: - The principal
notification No. 8/2017 - Integrated Tax (Rate), dated the 28th June, 2017
was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the
28th June, 2017 and was last amended by notification No. 14/2018-Integrated Tax (Rate), dated
the 26th July, 2018 vide number G.S.R. 682 (E), dated the 26th July, 2018.
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