CGST(rate) Notification no. 47/2017 for extending exemption on supply of services

CGST(rate) Notification no. 47/2017 for extending exemption on supply of services

Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to protected monument and to consolidate entry at Sl. No. 11A & 11B.

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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue)

Notification No.47/2017- Central Tax (Rate)

New Delhi, the 14th November, 2017

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of theCentral Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on beingsatisfied that it is necessary in the public interest so to do, on the recommendations of theCouncil, hereby makes the following further amendments in the notification of the Governmentof India, in the Ministry of Finance (Department of Revenue), No.12/2017- 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. 691(E), dated the 28th June, 2017, namely:-In the said notification, in the Table, -

(a) against serial number 11A, for the entry in column (3), the following entry shall besubstituted namely: -

Service provided by Fair Price Shops to Central Government, State Government orUnion territory by way of sale of food grains, kerosene, sugar, edible oil, etc. underPublic Distribution System against consideration in the form of commission or margin.;

(b) the serial number 11B and the entries relating thereto, shall be omitted;

(c) after serial number 79 and the entries relating thereto, the following serial number andentries shall be inserted namely: -

(1)	(2)	(3)	(4)	(5)
79A	Heading 9996	Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force	Nil	Nil

2. This notification shall come into force with effect from 15th of November, 2017.

[F. No.354/173/2017 -TRU]

(Ruchi Bisht) Under Secretary to the Government of India

Note: -The principal notification was published in the Gazette of India, Extraordinary, videnotification No. 12/2017 - Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R.691 (E), dated the 28th June, 2017 and was last amended by notification No.32/2017 - CentralTax (Rate) dated the 13th October, 2017 vide number G.S.R. 1274(E). dated the 13th October,2017.

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You may also like :

• Download the official notification no. 47/2017 dated 14th Nov'2017
• Download the official notification no. 32/2017 dated 13th Oct'2017
• Download the official notification no. 12/2017 dated 28th Jun'2017
• Refer Section 11 of CGST Act,2017 (from bare act) which gives power to grantexemption from tax