Integrated Tax Notification No. 01 of 2018 DT 23rd January,2018, GST


Notification No. 01/2018 Integrated Tax DT on 23rd January, 2018, GST


Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund


The Extract of GST Notification No. 01/2018– Integrated Tax is given Below:

               Notification No. 01/2018 – Integrated Tax, GST


[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 23rd 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 13th 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 13th 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 13th 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 13th October, 2017.



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