Notification No. 4/2017-Integrated Tax [N10-1PP]

As at 7 September 2026. In force from 28 June 2017.

Dates: made 28 June 2017; in force 28 June 2017; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (i), dated 28th June, 2017. Band A.

Cite: Notification No. 4/2017-Integrated Tax [N10-1PP]. Machine: N10-1PP.

In exercise of the powers conferred by section 22 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with section 20 of the said Act, the Central Government hereby makes the following rules, namely:-

1. Short title and commencement.-(1) These rules may be called the Integrated Goods and Services Tax Rules, 2017.

(2) They shall be deemed to have come into force on the 22nd day of June, 2017.

2. Application of Central Goods and Services Tax Rules.-The Central Goods and Services Tax Rules, 2017, for carrying out the provisions specified in section 20 of the Integrated Goods and Services Tax Act, 2017 shall, so far as may be, apply in relation to integrated tax as they apply in relation to central tax.

Made under

Recital: "In exercise of the powers conferred by section 22 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with section 20 of the said Act, the Central Government". Names section 22 of the Integrated Goods and Services Tax Act, 2017. Vires claimed, unresolved.

Acts on (0)

none

Acted on by (1)

Cites: Notification No. 5/2017-Integrated Tax [N10-1TE], 1 July 2017. "No. 4/2017-Integrated Tax, dated the 28t".

Not held (2)

"section 20 of the Integrated Goods and Services Tax Act, 2017"

"section 22 of the Integrated Goods and Services Tax Act, 2017"