[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Notification No. 32/2017- Integrated Tax (Rate)

New Delhi, the 13th October, 2017

G.S.R. 1263(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the inter-State supply of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the integrated tax leviable thereon under sub-section (4) of section 5 of the said Act.

2. The exemption contained in this notification shall apply to all registered persons till the 31st day of March, 2018.

[F. No.349/74/2017-GST (Pt.)]

(Ruchi Bisht)

Under Secretary to the Government of India

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4 responses to “Reverse charge mechanism u/s 5(4) of IGST Act suspended till 31.03.2018”

  1. Geetha says:

    Sir
    service from unregister dealer for non resident person it is apply notification no.32/2017 Integrated tax (Rate)

  2. geetha says:

    this exemption is applicable from which date

  3. VIKAS says:

    From Which date it comes into effect ?

    Whether we need to pay GST on RCM for the month of August 2017 ?

  4. mahendra says:

    This exemption is applicable from which date i.e. from 13.10.17 or from before ?

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