GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
Notification No. 1/2018- Central Tax
New Delhi, the 1st January, 2018
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of
section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) the
Central Government, 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. 8/2017- Central Tax, dated
the 27th June, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 647 (E), dated the 27th June,
2017, namely:-
In the said notification, in the opening paragraph, -
(a) in clause (i), for the words “one per cent.”, the words “half per cent.”
shall be substituted;
(b) in clause (iii), for the words “half per cent. of the turnover”, the
words “half per cent. of the turnover of taxable supplies of goods” shall be
substituted
(Ruchi Bisht) Under Secretary to Government of India [F. No.
354/320/2017- TRU]
Note: - The principal notification
No. 8/2017-Central Tax, dated the 27th
June, 2017, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R. 647(E), dated the 27th June, 2017 and
last amended by Notification No. 46/2017-Central Tax, dated 13th October, 2017
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number GSR 1287 (E), dated the 13th October, 2017.
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