CBEC seeks to exempt payment of tax under Section 9(4) of the CGST Act, 2017 till June 30, 2018

Mar 26, 2018 | by Avantis RegTech Legal Research Team

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The Central Government, on being satisfied that it is necessary in the public interest so to do, vide Notification No.8/2017-Central Tax (Rate) had exempted intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the central tax leviable thereon under Section 9(4) of the Central Goods and Services Tax Act, 2017. This exemption was, vide Notification No. 38/2017 – Central Tax (Rate) extended till March 31, 2018.

Now, the Central Board of Excise and Customs (CBEC) has further extended the period of exemption till June 30, 2018.

[Notification No. 10/2018 – Central Tax (Rate)]

URL: http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-10-2018-cgst-rate-english.pdf


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