This notification amends Notification No. 32/2017–Integrated Tax (Rate) to extend the exemption from payment of IGST under section 5(4) of the IGST Act. The exemption, which relieves registered persons from reverse charge liability on inter-State supplies received from unregistered suppliers, is extended from 30 June 2018 to 30 September 2018. The extension is made in public interest on the recommendation of the GST Council.

Issued for earlier notification?
Yes — it amends Notification No. 32/2017–Integrated Tax (Rate).