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Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017
September, 19th 2018
   [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 Indirect Taxes and Customs


                       Notification No. 22/2018 ­ Central Tax (Rate)
                                                                New Delhi, the 6th August, 2018


G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the
Central Goods and Services Tax Act, 2017 (12 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 makes the following further amendment in the notification of the
Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017 ­
Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 680 (E), dated the 28th
June, 2017, and last amended vide notification No. 12/2018-Central Tax (Rate), dated the 29th
June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 594 (E), dated the 29th June, 2018, namely:-
In the said notification, for the figures, letters and words "30th day of September, 2018", the
figures, letters and words "30th day of September, 2019" shall be substituted.







                                                                 [F. No.349/58/2017-GST (Pt.)]


                                                                          (Dr. Sreeparvathy S.L)
                                                    Under Secretary to the Government of India


Note: - The principal notification No.8/2017-Central Tax (Rate), dated the 28th June, 2017
was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide
number G.S.R. 680 (E), dated the 28th June, 2017 and last amended vide notification No.
12/2018-Central Tax (Rate), dated the 29th June, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 594 (E), dated the 29th
June, 2018.





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