Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts - 03/2019 – Integrated Tax - Integrated GST (IGST)

Proviso substitution aligning IGST notification with Section 22 explanation, altering territorial reference and effective from February.

The notification amends the proviso to Notification No. 10/2017 by substituting the prior constitutional cross-reference with the first proviso to sub-section (1) of section 22 read with clause (iii) of the Explanation to section 22, aligning territorial applicability with the Explanation to section 22; the amendment is issued under powers in the IGST Act read with the CGST Act and is effective from the first day of February, 2019.