Integrated Tax Notifications (Rate)
IGST Notification rate 18/2018
| Title | Seeks to insert explanation in an item in notification No. 8/2017 Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017. |
| Number | 18/2018 |
| Date | 26-07-2018 |
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1) In exercise of the powers conferred by sub-section (3) of section 6 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central
Government, on the recommendations of the Council, and on being satisfied that
it is necessary so to do for the purpose of clarifying the scope and
applicability of the notification of the Government of India, in the Ministry
of Finance (Department of Revenue) No.8/2017- Integrated Tax (Rate), dated the
28thJune, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Subsection (i), vide number G.S.R. 683(E), dated the 28thJune, 2017,
hereby inserts following Explanation in the said notification, in the Table,
against serial number 3, in column (3), in item (vi), namely:-
“Explanation. – For the purposes of this item, the term ‘business’ shall not
include any activity or transaction undertaken by the Central Government, a
State Government or any local authority in which they are engaged as public
authorities.”.
2) This notification shall come into force with effect from 27th of July, 2018.