G.S.R. 604(E).—In exercise of the powers conferred by sub-section (3) and (4) of section 9, subsection (1) of section 11, sub-section (5) of section 15 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.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, –
(i) against serial number 19A, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted;
(ii) against serial number 19B, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted;
- This notification shall come into force with effect from the 1st day of October, 2020.
Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Central Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended by notification No. 28/2019 – Central Tax (Rate), dated the
31st December, 2019 vide number G.S.R. 970(E), dated the 31st December, 2019.
Notification No. 04/2020- Integrated Tax (Rate)
G.S.R..605(E).—In exercise of the powers conferred by sub-section (3) and (4) of section 5, subsection (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 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.9/2017- Integrated 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. 684 (E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, –
(i) against serial number 20A, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted;
(ii) against serial number 20B, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted;
- This notification shall come into force with effect from the 1st day of October, 2020.
Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 9/2017 – Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 684 (E), dated the 28th June, 2017 and was last amended by notification No. 27/2019 – Integrated Tax (Rate), dated
the 31st December, 2019 vide number G.S.R. 972 (E), dated the 31st December, 2019.
Notification No. 04/2020 – Union Territory Tax (Rate)
G.S.R. 606(E).—In exercise of the powers conferred by sub-section (3) and (4) of section 7, subsection (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 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.12/2017- Union Territory 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. 703(E), dated the 28th June, 2017, namely:—
In the said notification, in the Table, –
(i) against serial number 19A, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted;
(ii) against serial number 19B, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted;
- This notification shall come into force with effect from the 1st day of October, 2020.
Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Union Territory Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 703 (E), dated the 28th June, 2017 and was last amended by notification No. 28/2019 – Union Territory Tax (Rate), dated the 31st December, 2019 vide number G.S.R. 974(E), dated the 31st December, 2019.
