This notification amends Notification No. 02/2018–Integrated Tax dated 20.09.2018 by substituting the rate of “one per cent” with “half per cent.” The amendment has been issued in exercise of powers under the IGST Act, 2017 read with section 52 of the CGST Act, 2017, based on the recommendations of the GST Council. The revised reduced rate is effective from the date of publication of this notification in the Official Gazette. The change aims to rationalise the tax rate prescribed under the earlier notification.

Issued for earlier notification?
Yes — this notification amends Notification No. 02/2018–Integrated Tax dated 20.09.2018.