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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 17/2018- Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R......(E).- In exercise of the powers conferred by clause (i) of section 20 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 7 of
the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following amendments in the
notification of the
Government of India, in the Ministry of Finance (Department of Revenue), No.11/2017- Integrated
Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 686(E), dated the 28th June, 2017, namely:-
In the said notification, in the first paragraph,-
(i) after the words “State Government”, the words “or Union territory” shall be inserted;
(ii) after the word “Constitution”, the words “or to a Municipality under article 243W of
the Constitution” shall be inserted.
2. This notification shall come into force with effect from 27th of July, 2018.
[F. No.354/13/2018 -TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal notification No. 11/2017 - Integrated Tax (Rate), dated the 28th June, 2017
was published in the Gazette of India, Extraordinary, vide number G.S.R. 686 (E), dated the 28th June, 2017.
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