Ankita Khetan | Oct 18, 2017 |
CGST(rate) Notification no. 36/2017 dated 13th October,2017
Seeks to amend notification No. 4/2017-Central Tax (Rate)
Notification 4/2017 was issued for reverse charge on certain specified supplies of goods u/s 5(3).
A similar notificationto amend notification No. 4/2017-Integrated Tax (Rate). has also been passed by IGST(rate). Click here to view the IGST(rate) notification no.37/2017 dated 13th October ,2017
[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. 36 /2017-Central Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 9 of theCentral Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on therecommendations of the Council, hereby makes the following amendments in the notificationof the Government of India in the Ministry of Finance (Department of Revenue), No.4/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India,Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676 (E), dated the 28thJune, 2017, namely:-
In the said notification,-
(i) after S. No. 5 and the entries relating thereto, the following serial number and the entriesshall be inserted, namely: –
Sr. No. | Tariff item, sub heading, heading or Chapter | Description of Goods | Supplier of goods | Recipient of supply |
(1) | (2) | (3) | (4) | (5) |
6. | Any Chapter | Used vehicles, seized and confiscated goods, old and used goods, waste and scrap | Central Government, State Government, Union territory or a local authority | Any registered person |
[F. No. 354/117/2017- TRU (Pt. III)]
(Ruchi Bisht)
Under Secretary to Government of India
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