14/2018-Integrated Tax (Rate) : Seeks to amend notification No. 8/2017- Integrated Tax (Rate)

14/2018-Integrated Tax (Rate), Seeks to amend notification No. 8/2017- Integrated Tax (Rate)

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India Ministry of Finance (Department of Revenue)

Notification No. 14/2018-Integrated Tax (Rate)

 

New Delhi, the 26^th July, 2018

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 5, sub section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in 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, Sub-section (i), vide number G.S.R. 683(E), dated the 28^th June, 2017, namely:- In the said notification, in the Table, - (i) against serial number 7, in column (3),- (a) for item (i) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (b) in items (ii), (vi) and (viii),- (A) for the words declared tariff wherever they occur, the words value of supply shall be substituted; (B) the Explanation shall be omitted; (c) for item (v) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (ii) against serial number 9, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: -

2. This notification shall come into force with effect from 27^th of July, 2018.

 

[F. No.354/13/2018-TRU]

(Gunjan Kumar Verma) Under Secretary to the Government of India

Note: - The principal notification No. 8/2017 - Integrated Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28^th June, 2017 and was last amended by notification No. 1/2018-Integrated Tax (Rate), dated the 25^th January, 2018 vide number G.S.R. 69 (E), dated the 25^th January, 2018.