IGST tariff amendment substitutes specified tariff entries in the central GST rate notification, effective from new fiscal commencement. The Central Government, acting under the Integrated Goods and Services Tax framework and on the Council's recommendations, amends Notification No. 22/2018 by substituting the tariff entry for serial number 4 with a revised code and substituting the tariff entry for serial number 29 with a revised code in the TABLE of the original notification; the notification specifies the date on which these substitutions take effect and is issued by the Department of Revenue to amend the IGST rate schedule.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
IGST tariff amendment substitutes specified tariff entries in the central GST rate notification, effective from new fiscal commencement.
The Central Government, acting under the Integrated Goods and Services Tax framework and on the Council's recommendations, amends Notification No. 22/2018 by substituting the tariff entry for serial number 4 with a revised code and substituting the tariff entry for serial number 29 with a revised code in the TABLE of the original notification; the notification specifies the date on which these substitutions take effect and is issued by the Department of Revenue to amend the IGST rate schedule.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.