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[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
Central Board of Excise and Customs

Notification No. 1/2018 – Integrated Tax

New Delhi, the 23
rd
January, 2018

G.S.R....(E).- In exercise of the powers conferred by section 4 of the Integrated Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “IGST
Act”), on the recommendations of the Council, the Central Government hereby makes the
following amendment in the notification of the Government of India in the Ministry of
Finance, Department of Revenue No. 11/2017 - Integrated Tax dated the 13
th
October, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 1261 (E) dated the 13
th
October, 2017, namely:-
In the said notification, for the words and figures “except rule 96”, the words, figures,
brackets and letter ‘except sub rules (1) to (8) and sub rule (10) of rule 96” shall be
substituted.
[F. No.349/58/2017-GST(Pt.)]

(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

Note:- The principal notification No.11/2017-Integrated Tax, dated the 13
th
October, 2017
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 1261 (E), dated the 13
th
October, 2017.
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