Integrated Tax Notifications

IGST Notification 04/2017

In exercise of the powers conferred by section 22 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017) read with section 20 of the
said Act, the Central
Government hereby makes the following rules, namely:-

1. Short title and commencement.-

(1) These rules may be called the Integrated Goods and
Services 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 Services
Tax Rules, 2017, for carrying out the provisions specified in section 20 of the Integrated Goods
and Services Tax Act, 2017 shall, so far as may be, apply in relation to integrated tax as they
apply in relation to central tax.