IGST on Reverse Charge Mechanism (RCM) - payment of tax u/s 5(4) of the IGST Act, 2017 exempted till 30.09.2018 - 32/2017 - Integrated GST (IGST) Rate

Rescinded vide Notification No. 01/2019 Integrated Tax (Rate) dated 29-01- 2019 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 32/2017 Integrated Tax (Rate) New Delhi, the 13th October, 2017 G.S.R. 1263 (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 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 . 2. The exemption contained in this notification shall apply to all registered persons till the 3 [30th day of September, 2019]. [F. No.349/74/2017-GST (Pt.)] (Ruchi Bisht) Under Secretary to the Government of India ******************** Notes:- 1. Substituted vide Notification No. 11/2018 Integrated Tax (Rate) - Dated 23-03-2018 , before it was read as, 31st day of March, 2018 2 . Substituted vide Notification No.13/2018 Integrated Tax (Rate) dated 29-06-2018 before it was read as 1 [30th day of June, 2018]. 3. Substituted vide Notification No. 23/2018 Integrated Tax (Rate) dated 06-08-2018 before it was read as 2 [30th day of September, 2018]