Seeks to notify IGST Rules, 2017

IGST Notification No. 4/2017 Integrated Tax dated 28-06-2017

Notification No. 4/2017 ITGST dated 28th June,2017 Seeks to notify IGST Rules, 2017.

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

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Notification No. 4/2017 Integrated Tax

New Delhi, the 28th June, 2017
7 Ashadha, 1939 Saka

G.S.R. (E).– In exercise of the powers conferred by section 22 of the Integrated Goods andServices Tax Act, 2017 (13 of 2017) read with section 20 of the said Act, the CentralGovernment hereby makes the following rules, namely:-

1. Short title and commencement.-
   1. These rules may be called the Integrated Goods andServices Tax Rules, 2017.
   2. They shall be deemed to have come into force on the 22nd day of June, 2017.
2. Application of Central Goods and Services Tax Rules.-The Central Goods and ServicesTax Rules, 2017, for carrying out the provisions specified in section 20 of the Integrated Goodsand Services Tax Act, 2017 shall, so far as may be, apply in relation to integrated tax as theyapply in relation to central tax.

[F. No. 349/76/2017-GST]

(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

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