Notification No.: 10/2018 – Central Tax
Date of Notification: 23rd January 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 6(1): Delegation of powers between Central and State Governments
- Amends: Notification No. 39/2017 – Central Tax dated 13th October 2017
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, on the recommendations of the GST Council and in exercise of powers under Section 6(1) of the CGST Act, amended Notification No. 39/2017 – Central Tax.
The amendment broadens the exclusion under the delegated powers by replacing the phrase:
“except rule 96”
with:
“except sub-rules (1) to (8) and sub-rule (10) of rule 96”
This clarification ensures that sub-rules (1) to (8) and (10) of Rule 96—which pertain to refund of integrated tax paid on exports of goods or services—remain under the jurisdiction of the Central Government, and are not delegated to State tax authorities.
