Notification Rescinding Previous Tax Rate Notification under Section 6 of IGST Act
The Government of India, through the Ministry of Finance's Department of Revenue, issued Notification No. 17/2017 - Integrated Tax (Rate) on July 5, 2017. This notification is based on the powers given by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017. The notification announces the rescission of a previous notification, specifically No. 15/2017- Integrated Tax (Rate), which was dated June 30, 2017. However, the rescission does not affect any actions or omissions that occurred before this new notification. The decision to rescind the previous notification was made in the interest of the public. The document concludes with the official reference number and is signed by Dharmvir Sharma, Under Secretary to the Government of India.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 17/2017 -Integrated Tax (Rate)
New Delhi, the 5th July, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds, except as respects things done or omitted to be done before such rescission, the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 15/2017- Integrated Tax (Rate), dated the 30th June, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 740 (E), dated the 30th June, 2017.