15/2018-Integrated Tax (Rate) : Seeks to amend notification No. 9/2017- 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. 15/2018- 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 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 further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- 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. 684 (E), dated the 28^th June, 2017, namely:-
In the said notification, –
(i) in the Table, –
(a) against serial number 4, in the entry in column (3), the words Central Government, State Government, Union territory, local authority or shall be omitted;
(b) against serial number 5, in the entry in column (3), the words Central Government, State Government, Union territory, local authority or shall be omitted;
(c) after serial number 10D and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –



(d) after serial number 11 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

(e) against serial number 15, in the entry in column (3), for the words declared tariff, the words value of supply shall be substituted;
(f) against serial number 20A, in the entry in column (5), for the figures 2018, the figures2019 shall be substituted;
(g) against serial number 20B, in the entry in column (5), for the figures 2018, the figures2019 shall be substituted;
(h) after serial number 25 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

(k) against serial number 37A, in the entry in column (3), after the figures 37, the word and figures or 41 shall be inserted;



(ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be inserted, namely:-
(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students..
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. 9/2017 – Integrated Tax (Rate), dated the 28^thJune, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 684 (E), dated the 28^thJune, 2017 and was last amended by notification No.2/2018 Integrated Tax (Rate), dated the 25^th January, 2018vide number G.S.R. 70(E), dated the 25^th January, 2018.