Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017. - 02/2019 – Integrated Tax - Integrated GST (IGST)
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IGST notification amendment substitutes a figure in the proviso to align the Annexure to Rule 138, effective February. Amendment to an Integrated Goods and Services Tax notification substitutes the figure '151' with the figure '5' in clause (b) of the proviso to Notification No.7/2017-Integrated Tax dated 14th September, 2017 to align with the amended Annexure to Rule 138(14); the Central Government makes the change on the Council's recommendation and declares it to come into force from the 1st day of February, 2019.
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Provisions expressly mentioned in the judgment/order text.
IGST notification amendment substitutes a figure in the proviso to align the Annexure to Rule 138, effective February.
Amendment to an Integrated Goods and Services Tax notification substitutes the figure "151" with the figure "5" in clause (b) of the proviso to Notification No.7/2017-Integrated Tax dated 14th September, 2017 to align with the amended Annexure to Rule 138(14); the Central Government makes the change on the Council's recommendation and declares it to come into force from the 1st day of February, 2019.
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