Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. (Reverse Charge)
[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.
10/2018 – Central Tax (Rate)
New Delhi, the 23rd
March, 2018
G.S.R. (E).- In exercise of the
powers conferred by sub-section (1) of section 11 of the 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 the recommendations of
the Council, hereby makes the following further amendment in the notification
of the Government of India, in the Ministry of Finance (Department of
Revenue),No.8/2017 – 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. 680 (E), dated the 28th June, 2017, and amended vide
notification No.38/2017- Central Tax (Rate), dated the 13th October, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Subsection (i), vide number G.S.R. 1262 (E), dated the 13th October, 2017,
namely:-
In the said notification, for the
figures, letters and words “31st day of March, 2018”, the figures, letters and
words “30th day of June, 2018” shall be substituted.
[F. No.349/58/2017-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 and
amended vide notification No.38/2017- Central Tax (Rate), dated the 13th
October, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 1262 (E), dated the 13th
October, 2017.
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