IGST(rate) Notification no. 32/2017 dated 13th October,2017

IGST(rate) Notification no. 32/2017 dated 13th October,2017

Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2018.

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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection(i)]

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 theIntegrated 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 therecommendations of the Council, hereby exempts the inter-State supply of goods orservices 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 tillthe 31st day of March, 2018.

[F. No.349/74/2017-GST (Pt.)]

(Ruchi Bisht) Under Secretary to the Government of India

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