Integrated Tax (Rate) Notification No. 23 of 2018 DT 6th August, 2018, GST

Posted on 11 June 2022 Category : Notifications

Notification No. 23/2018 Integrated Tax (Rate) DT on 6th August, 2018, GST

Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019.

The Extract of GST Notification No. 23/2018 – Integrated Tax (Rate) is given below:

Notification No. 23/2018 – Integrated Tax (Rate), 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 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.

Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

Section 172 of CGST Act, 2017 Removal of difficulties

Section 170 Rounding off of tax, CGST Act, 2017

Sec 168 of CGST Act, 2017 Power to issue instructions or directions

Section 163 of CGST Act, 2017 Levy of fee

Publication of information in respect of persons in certain cases, Section 159 of CGST Act, 2017

Section 156 Persons deemed to be public servants, CGST Act, 2017

Power to collect statistics, Section 151 of CGST Act, 2017

Goods and services tax compliance rating, Sec 149 of CGST Act, 2017

Section 146 of CGST Act, 2017 Common Portal

Section 145 of CGST Act, 2017 Admissibility of micro films, facsimile copies of documents