INDIA CODE

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Notification / Notification No. 32/2017-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 (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.

Register reproduction note

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

  • sub-section (4) of section 5 of the said Act / Section 5, Central Goods and Services Tax Act, 2017
  • 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 (1) 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