Notification No 32/2017 Integrated Tax (Rate) : Purchases from unregistered Person Exempted from GST

By | October 14, 2017
(Last Updated On: January 31, 2019)

Notification No 32/2017 Integrated Tax (Rate)

Summary of Notification No 32/2017 Integrated Tax (Rate)

Notification No. 32/2017  Integrated Tax (Rate) dated 13th October, 2017 As Amended by Notification No 11/2018 Integrated Tax (Rate) Dated 23rd March, 2018  and Notification No 13/2018  Integrated Tax (Rate) Dated 29th June, 2018 , Notification No 23/2018 Integrated Tax (Rate) Dated 6th August, 2018

IGST Exemption for Reverse Charge Mechanism on supply from unregistered person

Govt exempts the inter-State supply of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the integrated tax leviable thereon under sub-section (4) of section 5 of the said Act till 30.09.2019 . Refer Previous all Notifications :-

 Notification No. 32/2017- Integrated Tax (Rate), dated the 13th October, 2017, Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2018.

Notification No. 11/2018-Integrated Tax (Rate), dated the 23rd March, 2018 : Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018.

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

Notification No 23/2018 Integrated Tax (Rate) Dated 6th August, 2018 Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019.

Notification No 01/2019 Integrated Tax (Rate) Dated 29th January, 2019 Seeks to rescind notification No. 32/2017-Central Tax (Rate) w.e.f 01.02.2019  in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts by CGST Amendment Act 2018

Read  Notification No 32/2017 Integrated Tax (Rate)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection
(i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Notification No. 32/2017 – Integrated Tax (Rate)

New Delhi, the 13th October, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the inter-State supply of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the integrated tax leviable thereon under sub-section (4) of section 5 of the said Act

2. The exemption contained in this notification shall apply to all registered persons till the 1[30th day of September, 2019].

[F. No.349/74/2017-GST (Pt.)]

(Ruchi Bisht)
Under Secretary to the Government of India


Notes on Amendments in  Notification No 32/2017 Integrated Tax (Rate)

1 Words “30th day of September, 2019” Substituted for “30th day of September, 2018”  by Notification No 23/2018 Integrated Tax (Rate) Dated 6th August, 2018

Earlier Words “30th day of September, 2018”  Substituted for  “30th day of June, 2018” by Notification No 13/2018  Integrated Tax (Rate) Dated 29th June, 2018

Earlier words “30th day of June, 2018” Substituted for ” 31st day of March 2018″  by Notification No 11/2018 Integrated Tax (Rate) Dated 23rd March, 2018 

 Download Notification No 32/2017 Integrated Tax (Rate)

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Refer CBIC WebsiteNotification No 32/2017 Integrated Tax (Rate)

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