Notification No. 31/2018-Integrated Tax (Rate) [N10-EG3]
As at 7 September 2026. In force from 1 January 2019.
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, Sub- section (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.
Made under
Recital: "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, Sub- section (i), vide number G.S.R. 683(E), dated the 28th June, 2017". Names sub-section (3) of section 6 of the Integrated Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (1)
Cites Notification No. 8/2017-Integrated Tax (Rate) [N10-25S], 1 January 2019. "No.8/2017- Integrated Tax (Rate), dated".
Acted on by (0)
none
Not held (2)
"section 6 of the Integrated Goods and Services Tax Act, 2017"
"sub-section (3) of section 6 of the Integrated Goods and Services Tax Act, 2017"