Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 13/2018-Central Tax (Rate)

New Delhi, the 26^th July, 2018

G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 9, sub section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017-Central Tax (Rate), dated the 28^thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28^thJune, 2017, namely:-
In the said notification, in the Table, –
(i) against serial number 7, in column (3),-
(a) for item (i) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –

(b) in items (ii), (vi) and (viii),-
(A) for the words declared tariff wherever they occur, the words value of supply shall be substituted;
(B) the Explanation shall be omitted;
(c) for item (v), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –

(ii) against serial number 9, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –

(iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: –

2. This notification shall come into force with effect from 27^th of July, 2018.

[F. No.354/13/2018-TRU]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

Note: -The principal notification No. 11/2017 – Central Tax(Rate), dated the 28^thJune, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28^th June, 2017 and was last amended by notification No. 1/2018-Central Tax (Rate), dated the 25^thJanuary, 2018 vide number G.S.R. 64(E), dated the 25^th January, 2017.