CBIC rescind the notification regarding exemption from payment of tax under IGST Act, 2017

Jan 30, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on January 29, 2019 has rescinded the Notification No. 32/2017 – Central Tax (Rate) dated October 13, 2017 in view of bringing into effect the amendments regarding Reverse charge mechanism (RCM) on supplies by unregistered persons in the GST Acts except as respects things done or omitted to be done before such rescission.

The notification shall come into force with effect from February 01, 2019.

[Notification No. 01/2019 – Integrated Tax (Rate)]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-1-2019-igst-rate-english.pdf;jsessionid=D5EF655E29FFAB46D0347D04C571F879


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