Download Document

English हिंदी
[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. 32/2017 – Integrated Tax (Rate)

New Delhi, the 13
th
October, 2017

G.S.R. (E).- 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 31
st
day of March, 2018.


[F. No.349/74/2017-GST (Pt.)]


(Ruchi Bisht)
Under Secretary to the Government of India
notifications no 32 2017 integrated tax rate | iKargos