Goods and Services Tax – 31/2018-Integrated Tax (Rate) – Dated:- 31-12-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 31/2018-Integrated Tax (Rate) New Delhi, the 31st December, 2018 G.S.R. 1278 (E).- In exercise of the powers conferred by sub-section (3) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.8/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extra
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