Notification No. 13/2018-Integrated Tax (Rate) [N10-BB4]
As at 6 September 2026. In force from 29 June 2018.
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 amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 32/2017- Integrated Tax (Rate), dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263 (E), dated the 13th October, 2017, and last amended vide notification No. 11/2018-Integrated Tax (Rate), dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 270 (E), dated the 23rd March, 2018, namely:- In the said notification, in paragraph 2, for the figures, letters and words “30th day of June, 2018”, the figures, letters and words “30th day of September, 2018” shall be substituted.
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)
Cites Notification No. 11/2018-Integrated Tax (Rate) [N10-AB0], 29 June 2018. "No. 11/2018-Integrated Tax (Rate), dated".
Acted on by (1)
Cites: Notification No. 23/2018-Integrated Tax (Rate) [N10-CCP], 6 August 2018. "No. 13/2018-Integrated Tax (Rate), dated".
Not held (2)
"section 6 of the Integrated Goods and Services Tax Act, 2017"
"sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017"