|
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 6/2017 – Integrated
Tax
New Delhi, the 28th June, 2017
7 Ashadha, 1939 Saka
G.S.R.….(E).- In exercise of the powers conferred by section 20 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-sections
(1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government,
on the recommendations of the Council, hereby fixes the rate of interest per
annum, for the purposes of the sections as specified in column (2) of the Table
below, as mentioned in the corresponding entry in column (3) of the said Table.
Table
| Serial Number |
Section |
Rate of interest
(in per cent) |
| (1) |
(2) |
(3) |
| 1 |
Section 20 of the Integrated Goods and Services Tax Act, 2017 read
with sub-section (1) of section 50 of the Central Goods and Services Tax
Act, 2017 |
18 |
| 2 |
section 20 of the Integrated Goods and Services Tax Act, 2017 read
with sub-section (3) of section 50 of the Central Goods and Services Tax
Act, 2017 |
24 |
| 3 |
section 20 of the Integrated Goods and Services Tax Act, 2017 read
with sub-section (12) of section 54 of the Central Goods and Services
Tax Act, 2017 |
6 |
| 4 |
section 20 of the Integrated Goods and Services Tax Act, 2017 read
with section 56 of the Central Goods and Services Tax Act, 2017 |
6 |
| 5 |
section 20 of the Integrated Goods and Services Tax Act, 2017 read
with proviso to section 56 of the Central Goods and Services Tax Act,
2017 |
9 |
2. This notification shall come into force from the 1st day of July, 2017.
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
[F. No.349/72/2017-GST]
|