Notification No 13/2018  Integrated Tax (Rate) : Exemption on Supply from unregistered person u/s 5(4) of IGST Act extended

By | June 29, 2018
(Last Updated On: August 7, 2018)

Notification No 13/2018  Integrated Tax (Rate)

Summary of Notification No 13/2018  Integrated Tax (Rate) 

Govt 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 till 30.09.2019 . Refer Previous all Notifications :-

 Notification No. 32/2017- Integrated Tax (Rate), dated the 13th October, 2017, Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2018.

Notification No. 11/2018-Integrated Tax (Rate), dated the 23rd March, 2018 : Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018.

Notification No 13/2018  Integrated Tax (Rate) Dated 29th June, 2018 Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018.

Notification No 23/2018 Integrated Tax (Rate) Dated 6th August, 2018 Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019.

Read Notification No 13/2018  Integrated Tax (Rate)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No.13/2018 – Integrated Tax (Rate)

New Delhi, the 29th June, 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 13th 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 13th October, 2017,  and last amended vide notification No. 11/2018-Integrated Tax (Rate), dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 270 (E), dated the 23rd March, 2018, namely:-

In the said notification, in paragraph 2, for the figures, letters and words “30th day of June, 2018”, the figures, letters and words “30th day of September, 2018” 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 13th 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 13th October, 2017 and last amended vide notification No. 11/2018-Integrated Tax (Rate), dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 270 (E), dated the 23rd March, 2018.

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Notification No 13/2018  Integrated Tax (Rate)

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