IGST Notification 01/2018
| Title | Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund |
| Number | 01/2018 |
| Date | 23-01-2018 |
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(1) In exercise of the powers conferred by section 4 of the Integrated Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “IGST
Act”), on the recommendations of the Council, the Central Government hereby makes the
following amendment in the notification of the Government of India in the Ministry of
Finance, Department of Revenue No. 11/2017 – Integrated Tax dated the 13th October, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 1261 (E) dated the 13th October, 2017, namely:-
(2) In the said notification, for the words and figures “except rule 96”, the words, figures,
brackets and letter ‘except sub rules (1) to (8) and sub rule (10) of rule 96” shall be
substituted.
Note:- The principal notification No.11/2017-Integrated Tax, dated the 13th October, 2017
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 1261 (E), dated the 13th October, 2017.