IGST on Reverse Charge Mechanism (RCM) – payment of tax u/s 5(4) of the IGST Act, 2017 exempted till 30.09.2018

GST – 32/2017 – Dated:- 13-10-2017 – Rescinded vide Notification No. 01/2019 – Integrated Tax (Rate) dated 29-01- 2019 Government of India Ministry of Finance Department of Revenue Central Board of Excise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

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