Integrated Tax Notifications (Rate)
IGST Notification rate 23/2018
| Title | Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019. |
| Number | 23/2018 |
| Date | 06-08-2018 |
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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 makes the following
amendment in the notification of the Government of India, in the Ministry of
Finance (Department of Revenue), No. 32/2017- Integrated Tax (Rate), dated the
13th October, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 1263 (E), dated the 13th
October, 2017, and last amended vide notification No. 13/2018-Integrated Tax
(Rate), dated the 29th June, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 595 (E),
dated the 29th June, 2018, namely:-
In the said notification, in paragraph 2, for the figures, letters and words
“30th day of September, 2018”, the figures, letters and words “30th day of
September, 2019” shall be substituted.
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