Power to remove difficulties

Omitted

Omitted

Omitted

In exercise of the powers conferred by sub-section (3) of section 1 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 14, 20 and 22 of the said Act shall come into force.

Registration in case of online information and database access or retrieval services

Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017

In exercise of the powers conferred by section 22 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with section 20 of the said Act, the Central Government hereby makes the following rules, namely:-

Seeks to notify the number of HSN digits required on tax invoice

Seeks to prescribe rate of interest under CGST Act, 2017

Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration

Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration