Notification / Notification No. 31/2018-Integrated Tax (Rate)

Clause 1

In forceA commencement is recorded; no ending event is recorded.

The law's words

1. 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.

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

References marked in the words above

section 6 of the Integrated Goods and Services Tax Act, 2017 / reference held, text not deposited / the register holds no page for the place cited, so nothing is marked for these words
sub-section (3) of section 6 of the Integrated Goods and Services Tax Act, 2017 / reference held, text not deposited / the register holds no page for the place cited, so nothing is marked for these words