Entry related to cement on which GST is leviable under RCM Amended
The CBIC vide Notification No. 24/2019- (CT Rate) dated September 30, 2019 has amended Notification No. 07/2019 – (CT Rate) dated the March 29, 2019 by amending the entry related to cement on which GST is leviable under Reverse Charge Mechanism.
[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)
Notification No. 24/2019- Central Tax (Rate)
New Delhi, the 30th September, 2019
G.S.R……(E).- In exercise of the powers conferred by sub-section (4) of section 9 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. 07/2019- Central Tax (Rate), dated the 29th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 254 (E), dated the 29th March, 2019, namely:-
In the said notification, in the Table, against serial number 2, for the entry in column (2), the following entry shall be substituted, namely: –
?Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).?.
2. This notification shall come into force with effect from the 1 st day of October, 2019.
[F. No. 354/136/2019- TRU]
Under Secretary to the Government of India
Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 7/2019 – Central Tax (Rate), dated the 29th March, 2019, vide number G.S.R. 254 (E), dated the 29th March, 2019.