Integrated Tax Notifications (Rate)
IGST Notification rate 17/2018
| Title | Seeks to amend notification No. 11/2017 Integrated Tax (R) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W. |
| Number | 17/2018 |
| Date | 26-07-2018 |
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1) In exercise of the powers conferred by clause (i) of section 20 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section
(2) of section 7 of the Central Goods and Services Tax Act, 2017 (12 of 2017),
the Central Government, on the recommendations of the Council, hereby makes the
following amendments in the notification of the Government of India, in the
Ministry of Finance (Department of Revenue), No.11/2017- 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. 686(E), dated the 28th
June, 2017, namely:-
In the said notification, in the first paragraph,-
(i) after the words “State Government”, the words “or Union territory” shall be
inserted;(ii) after the word “Constitution”, the words “or to a Municipality under
article 243W of the Constitution” shall be inserted.
2) This notification shall come into force with effect from 27th of July, 2018.