This notification amends Notification No. 10/2017–Integrated Tax by substituting references relating to Article 279A of the Constitution with references to section 22 of the CGST Act, 2017. The amendment aligns the notification with legislative changes brought into effect through amendments in the GST Acts. The notification is effective from 1 February 2019.

Issued for earlier notification?
Yes — amends Notification No. 10/2017–Integrated Tax dated 13.10.2017.