Integrated Tax Notifications (Rate)
IGST Notification rate 31/2018
| Title | seeks to insert explanation in an item in notification No. 8/2017 Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. |
| Number | 31/2018 |
| Date | 31-12-2018 |
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1) In exercise of the powers conferred by sub-section (3) of section 6 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central
Government, on the recommendations of the Council, and on being satisfied that
it is necessary so to do for the purpose of clarifying the scope and
applicability of the notification of the Government of India, in the Ministry
of Finance (Department of Revenue) No.8/2017- Integrated Tax (Rate), dated the
28th June, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Subsection (i), vide number G.S.R. 683(E), dated the 28th June,
2017, hereby inserts the following Explanation in the said notification, in the
Table, against serial number 9, in column (3), in item (vi), namely:-
“Explanation 2.- Nothing contained in this item shall apply to supply
of a service other
than by way of transport of goods from a place in India to another place in
India”.
2) The existing Explanation in the above item shall be renumbered as
Explanation 1.
3) This notification shall come into force on the 1st day of January, 2019.