Integrated Tax Notifications (Rate)

IGST Notification rate 12/2018

In exercise of the powers conferred by sub-section (3) of section 5 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central
Government, on the recommendations of the Council, hereby makes the following
further amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No.4/2017- Integrated Tax (Rate),
dated the 28th June, 2017, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 669 (E), dated the 28th
June, 2017, namely:-

In the said notification, after S. No. 6 and the entries relating thereto, the
following serial number and the entries shall be inserted, namely: –

TABLE

S.No.	Tariff item, sub-heading, heading or Chapter	Description of Goods	Supplier of goods	Recipient of supply
(1)	(2)	(3)	(4)	(5)
7.	Any Chapter	Priority Sector Lending Certificate	Any registered person	Any registered person