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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 Indirect Taxes and Customs

Notification No. 23/2018 – Integrated Tax (Rate)
New Delhi, the 6
th
August, 2018
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 makes the following amendment in the notification of the Government of
India, in the Ministry of Finance (Department of Revenue), No. 32/2017- Integrated Tax
(Rate), 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. 1263 (E), dated the 13
th
October, 2017, and
last amended vide notification No. 13/2018-Integrated Tax (Rate), dated the 29
th
June, 2018,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 595 (E), dated the 29
th
June, 2018, namely:-
In the said notification, in paragraph 2, for the figures, letters and words “30
th
day of
September, 2018”, the figures, letters and words “30
th
day of September, 2019” 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. 32/2017- Integrated Tax (Rate), 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. 1263 (E), dated the 13
th
October, 2017 and last amended vide notification
No. 11/2018-Integrated Tax (Rate), dated the 29
th
June, 2018, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 595 (E), dated
the 29
th
June, 2018.
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