Integrated Tax Notifications (Rate)

IGST Notification rate 10/2018

In exercise of the powers conferred by sub-section (1) of section 6 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), (hereafter in this
notification referred to as “the said Act”) read with sub-section (3) of
section 6 of the said Act, the Central Government, on being satisfied that it
is necessary in the public interest so to do , on the recommendations of the
Council, makes the following amendments in the notification of the Government
of India, in the Ministry of Finance (Department of Revenue), No. 47/2017-
Integrated Tax (Rate), dated the 14th November, 2017, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R.1396 (E), dated the 14th November, 2017, namely:-

In the said notification, –

(1) in the Table, –

(a) against serial number 1, –

(i) in column (2), for the entry, the following entry shall be substituted, namely: –

“Public funded research institution or a University or an Indian Institute of
Technology or Indian Institute of Science, Bangalore or a Regional Engineering
College, other than a hospital”;

(ii) in column (4), for the words “Department of Scientific and Research”, the
words “Department of Scientific and Industrial Research”, shall be substituted;

(b) against serial numbers 2 and 4, in column (4), for the words “Department
of Scientific and Research”, the words “Department of Scientific and Industrial
Research”, shall be substituted.

(2) after the Table, the existing Explanation shall be numbered as Explanation
1 thereof and after Explanation 1 as so numbered, the following Explanation
shall be inserted, namely: –

“Explanation 2. – For the the purposes of this notification, exemption would be
in line with the notification of the Government of India, in the Ministry of
Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July,
1996, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is
applicable with effect from the 15th November, 2017.”