Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018. - 11/2018 - Integrated GST (IGST) Rate

Extension of IGST exemption: notification postpones prior expiry date, deferring obligation to remit tax under the IGST Act.

Amendment extends the temporal scope of an existing IGST rate notification by substituting the previously specified expiry date with a later date, thereby continuing the rate regime and associated exemption from payment under section 5(4) of the Integrated Goods and Services Tax Act until the substituted date. The amendment modifies paragraph 2 of the principal notification 32/2017 Integrated Tax (Rate) to effect the date substitution under the Central Government's power in section 6(1).