IGST - Rate Notifications30.06.2017
Specifies the supply of goods, the description of which is specified in the Table and falling under the tariff item, sub-heading, heading or Chapter, made by the person as specified in the corresponding entry, in respect of which the integrated tax shall be paid on reverse charge basis by the recipient of the intra-state supply of such goods as specified in the corresponding entry and all the provisions of the said Act shall apply to such recipient.
Document Text
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Corrigendum New Delhi, the 30th June, 2017 G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.4/2017-Integrated Tax (Rate), dated the 28th June, 2017 published at page 156 of the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669(E), dated the 28th June, 2017, in line 16, for “intra-state” read “inter-state”. [F. No. 354/117/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India
Source: Government of India — IGST - Rate Notifications, dated 30.06.2017. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.
HS Codes Referenced
2017
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