Notification No. 23/2018
Date: August 6, 2018
Subject: Extension of exemption from IGST under section 5(4) till 30 September 2019.
Description:
This notification amends Notification No. 32/2017–Integrated Tax (Rate) by extending the exemption from payment of IGST under section 5(4) of the IGST Act up to 30 September 2019. The extension continues relief to specified registered persons from reverse charge liability for the extended period.
Issued for earlier notification?
Yes — it amends Notification No. 32/2017–Integrated Tax (Rate).