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Notification No. 03/2019 Integrated Tax Central Board of Indirect Taxes and Customs
February, 01st 2019
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
                                  Government of India
                                   Ministry of Finance
                                (Department of Revenue)
                      [Central Board of Indirect Taxes and Customs]

                         Notification No. 03/2019 ­ Integrated Tax


                                                          New Delhi, the 29th January, 2019
G.S.R.... (E).-- In exercise of the powers conferred by section 20 of the Integrated Goods
and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following amendments in the notification
of the Government of India in the Ministry of Finance (Department of Revenue) No.
10/2017-Integrated Tax, dated the 13th October, 2017, published in the Gazette of India,
Extraordinary, vide number G.S.R. 1260 (E), dated the 13th October, 2017, namely: -
In the said notification, in the proviso, for the words, brackets, letters and figures "sub-clause
(g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and
Kashmir", words, brackets and figures "the first proviso to sub-section (1) of section 22 of
the said Act, read with clause (iii) of the Explanation to the said section" shall be substituted.
2. This notification shall come into force with effect from the 1st day of February, 2019.







                                                             [F.No.20/06/16/2018-GST (Pt. II)]



                                                                       (Gunjan Kumar Verma)
                                                   Under Secretary to the Government of India

Note: - The principal notification No. 10/2017-Integrated Tax, dated the 13th October, 2017,
was published in the Gazette of India, Extraordinary, vide number G.S.R. 1260 (E), dated the
13th October, 2017.

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