GST Notification No. 03/2022-Central Tax (Rate)
GST Notification No. 03/2022-Central Tax (Rate)
G.S.R……(E).-In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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 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 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, namely:-
In the said notification, –
(A) in the Table, –
(I) against serial number 3, in column (3), –
(a) items(iii), (iv), (v), (va), (vi) and (ix)and the corresponding entries relating thereto in columns (4) and (5) shall be omitted;
(b) against items (vii)and (x), for the entry in column (4), the entry “6” shall be substituted;
(c) in item (xii), for the brackets and figures“(iii), (iv), (v), (va), (vi), (vii), (viii), (ix)”, the brackets and figures“(vii), (viii),” shall be substituted;
(II) against serial number 7, in column (3), in item (i), the words “above one thousand rupees but” shall be omitted;
