Integrated Tax Notifications

IGST Notification 11/2017

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 specifies that
the officers appointed under the respective State Goods and Services Tax Act, 2017 or the
Union Territory Goods and Service Tax Act, 2017 (14 of 2017) (hereafter in this notification
referred to as “the said Acts”) who are authorized to be the proper officers for the purposes of
section 54 or section 55 of the said Acts (hereafter in this notification referred to as “the said
officers”) by the Commissioner of the said Acts, shall act as proper officers for the purpose of
sanction of refund under section 20 of the IGST Act, read with
section 54 or section 55 of the
Central Goods and Services Tax Act, 2017 and the rules made thereunder, except rule 96 of
the Central Goods and Services Tax Rules, 2017, in respect of a registered person located in
the territorial jurisdiction of the said officers who applies for the sanction of refund to the said
officers.