CGST(rate) notification no. 38/2017 - exempts tax payment under RCM

CGST(rate) notification no. 38/2017 - exempts tax payment under RCM

Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection(i)]

Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs

Notification No. 38/2017 Central Tax (Rate)

New Delhi, the 13th October, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 ofthe Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government,on being satisfied that it is necessary in the public interest so to do, on therecommendations of the Council, hereby makes the following amendment in thenotification of the Government of India, in the Ministry of Finance (Department ofRevenue), No.8/2017- Central Tax (Rate), dated the 28th June, 2017, published in theGazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.680(E), dated the 28th June, 2017, namely:-

In the said notification, theproviso under Paragraph 1 shall be omitted.

2. The exemption contained in the notification No. 8/2017-Central Tax (Rate) datedthe 28th June, 2017 as amended by this notification shall apply to all registered personstill the 31st day of March, 2018.

[F. No.349/74/2017-GST (Pt.)]

(Ruchi Bisht) Under Secretary to the Government of India

Note: - The principal notification No.8/2017-Central Tax (Rate), dated the 28th June,2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection(i) vide number G.S.R. 680 (E), dated the 28th June, 2017.