Seeks to prescribe rate of interest under IGST Act, 2017

GST – 06/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 6/2017 – Integrated Tax New Delhi, the 28th June, 2017 7 Ashadha, 1939 Saka 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-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby fixes the rate of interest per annum, for the purposes of the sections as specified in column (2) of the Table below, as mentioned in the corresponding entry

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