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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. 6/2017 – Integrated Tax


New Delhi, the 28
th
June, 2017
7 Ashadha, 1939 Saka

G.S.R.….(E).- In exercise of the powers conferred by section 20 of the Integrated Goods and Services
Tax Act, 2017 (13 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section
54 and section 56 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central
Government, on the recommendations of the Council, hereby fixes the rate of interest per annum, for
the purposes of the sections as specified in column (2) of the Table below, as mentioned in the
corresponding entry in column (3) of the said Table.
Table
Serial Number Section Rate of interest
(in per cent)
(1) (2) (3)
1. Section 20 of the Integrated Goods and Services Tax
Act, 2017 read with sub-section (1) of section 50 of
the Central Goods and Services Tax Act, 2017
18
2. section 20 of the Integrated Goods and Services Tax
Act, 2017 read with sub-section (3) of section 50 of
the Central Goods and Services Tax Act, 2017
24
3. section 20 of the Integrated Goods and Services Tax
Act, 2017 read with sub-section (12) of section 54 of
the Central Goods and Services Tax Act, 2017
6
4. section 20 of the Integrated Goods and Services Tax
Act, 2017 read with section 56 of the Central Goods
and Services Tax Act, 2017
6
5. section 20 of the Integrated Goods and Services Tax
Act, 2017 read with proviso to section 56 of the
Central Goods and Services Tax Act, 2017
9

2. This notification shall come into force from the 1
st
day of July, 2017.

[F. No.349/72/2017-GST]


(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
notifications no 6 2017 integrated tax | iKargos