CBIC / GST notification 03/2019 – Integrated Tax · 29 Jan 2019
Official title
03/2019-Integrated Tax : Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts
Official record
Open source pageSummary
Check the official recordThe Central Government amends notification No. 10/2017-Integrated Tax to change the reference for Special Category States. The amendment replaces the reference to the Constitution with a reference to the first proviso to sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. This change comes into force on 1 February 2019.
Key dates
[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. 03/2019 – Integrated Tax
New Delhi, the 29^th January, 2019
G.S.R…. (E).— In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 10/2017-Integrated Tax, dated the 13^th October, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 1260 (E), dated the 13^th October, 2017, namely: -
In the said notification, in the proviso, for the words, brackets, letters and figures “sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir”, words, brackets and figures “the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section” shall be substituted.
2. This notification shall come into force with effect from the 1^st day of February, 2019.
[F.No.20/06/16/2018-GST (Pt. II)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: - The principal notification No. 10/2017-Integrated Tax, dated the 13^th October, 2017, was published in the Gazette of India, Extraordinary, vide number G.S.R. 1260 (E), dated the 13^th October, 2017.
