SECTION 5 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION – REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS UNDER SECTION 5(3) – CORRIGENDUM TO NOTIFICATION NO.4/2017-INTEGRATED TAX (RATE), DATED 28-6-2017
NOTIFICATION [F.NO.354/117/2017-TRU], DATED 30-6-2017
In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.4/2017-Integrated Tax (Rate), dated the 28th June, 2017 published at page 156 of the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669(E), dated the 28th June, 2017, in line 16, for “intra-state” read “inter-state”.