Notification No. 32/2017-Integrated Tax (Rate) [N10-5XG]
As at 6 September 2026. In force from 13 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 exempts the inter-State supply of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the integrated tax leviable thereon under sub-section (4) of section 5 of the said Act.
2. The exemption contained in this notification shall apply to all registered persons till the 31st day of March, 2018.
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.
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Not held (1)
"sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017"