| Date: |
13-10-2017
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| Notification No: |
Notification No. 32/2017 - Integrated Tax (Rate)
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| Issuing Authority: |
GST
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| Type: |
Integrated Tax (Rate)
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| File No: |
F. No.349/74/2017-GST (Pt.) |
| Subject: |
Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2018.
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 32/2017 – Integrated
Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. (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 exempts the
inter-State supply of goods or services or both received by a registered person
from any supplier, who is not registered, from the whole of the integrated tax
leviable thereon under sub-section (4) of section 5 of the said Act.
2. The exemption contained in this notification shall apply to all registered
persons till the 31st day of March, 2018.
(Ruchi Bisht)
Under Secretary to the Government of India
[F.
No.349/74/2017-GST (Pt.)]
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