Notification No. 42/2017-Integrated Tax (Rate) [N10-79N]
As at 6 September 2026. In force from 27 October 2017.
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), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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.9/2017- 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. 684(E), dated the 28th June, 2017, namely:-
In the said notification, in the TABLE, after serial number 10C and the entries relating thereto, the following shall be inserted, namely:-
(1) (2) (3) (4) (5) “10D Chapter 99 Supply of services having place Nil Nil”. of supply in Nepal or Bhutan, against payment in Indian Rupees
Made under
Recital: "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), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council". Names sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (1)
Amends Notification No. 9/2017-Integrated Tax (Rate) [N10-291], 27 October 2017. "No.9/2017- Integrated Tax (Rate), dated".
Acted on by (0)
none
Not held (1)
"sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017"