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of <h1>India amends Integrated Tax Notification to align Special Category States with CGST Act Section 22, effective February 2019.</h1> The Government of India has issued Notification No. 03/2019-Integrated Tax to amend Notification No. 10/2017-Integrated Tax dated 13th October 2017. This amendment aligns Special Category States with the explanation in section 22 of the Central Goods and Services Tax (CGST) Act, 2017. Specifically, it replaces certain references in the original notification with updated legal provisions. The amendment is enacted under the powers granted by section 20 of the Integrated Goods and Services Tax (IGST) Act, 2017, and section 23 of the CGST Act, 2017, and takes effect from 1st February 2019.
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