CBIC notifications related to Central Tax (Rate), Integrated Tax (Rate) and Union Territory Tax under GST

Circular No.ES/111/2018-19                                                              June 30, 2018

To: Members of the Council

Sub.: CBIC notifications related to Central Tax (Rate), Integrated Tax (Rate) and Union Territory Tax under GST

Dear Member,

We would like to inform you that the Central Board of Indirect Taxes and Customs (CBIC) has issued notifications relating to Central Tax (Rate), Integrated Tax (Rate) and Union Territory Tax under GST.

The details are given here-below:

1. Notification No.12/2018- Central Tax (Rate) dated 29^th June, 2018- Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018.

The Central Government hereby makes the following amendment in the Notification No. 8/2017 – Central Tax (Rate), dated 28th June, 2017, namely:-
In the said notification, for the figures, letters and words “30th day of June, 2018”, the figures, letters and words “30th day of September, 2018” shall be substituted.

2. Notification No.13/2018- Integrated Tax (Rate) dated 29^th June, 2018- Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018.

The Central Government hereby makes the following amendment in the Notification No. 32/2017- Integrated Tax (Rate), dated the 13^th October, 2017, and last amended vide notification No. 11/2018-Integrated Tax (Rate), dated the 23^rd March, 2018 namely:-
In the said notification, in paragraph 2, for the figures, letters and words “30^th day of June, 2018”, the figures, letters and words “30^th day of September, 2018” shall be substituted.

3. Notification No.12/2018- Union Territory Tax (Rate) dated 29^th June, 2018- Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2018.

The Central Government hereby makes the following amendment in the Notification No. 8/2017 –Union Territory Tax (Rate), dated 28th June, 2017, namely:-
In the said notification, for the figures, letters and words “30th day of June, 2018”, the figures, letters and words “30th day of September, 2018” shall be substituted.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR