Finance & Law Explained in 2 Minutes
Notification 04/2017-Integrated Tax
Reviewed 2026-07-19Robots: index,followOfficial law prevails
Instrument in 2 Minutes
Notification 04/2017-Integrated Tax (2017-06-28)
Notifies IGST Rules and adopts CGST Rules as applicable.
Legal anchor: IGST sections 20 and 22. Status: CURRENT_CHAIN.
Application checklist
- Confirm exact official PDF and Gazette number
- Check amendment, supersession and saving clauses
- Fix the transaction period and supply/product class
- Map rate, exemption, reverse charge or procedure to the correct form
- Retain calculations and evidence
Professional alert
Notification entries are transaction-date instruments. Never apply the latest rate or exemption retrospectively without an express legal basis.