[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 Excise and Customs
Notification No. 32/2017 – Integrated Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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 exempts the inter-State supply of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the integrated tax leviable thereon under sub-section (4) of section 5 of the said Act.
2. The exemption contained in this notification shall apply to all registered persons till the 31st day of March, 2018.
[F. No.349/74/2017-GST (Pt.)]
(Ruchi Bisht)
Under Secretary to the Government of India
CAclubindia
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-32-igst-rate-english.pdf