GST exemption under section 9(4) extended to 30 June 2018 by central tax notification. The Central Government amends Notification No.8/2017-Central Tax (Rate) to substitute the terminal date '31st day of March, 2018' with '30th day of June, 2018', thereby extending the period of relief under section 9(4) of the CGST Act; the amendment is effected by Notification No.10/2018 issued under section 11(1) of the Act.