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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 16/2018-Central Tax (Rate)
New Delhi, the 26th July, 2017
G.S.R......(E).- In exercise of the powers conferred by sub-section (2) of section 7 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 amendments in the notification of the
Government of India, in the Ministry of Finance (Department of Revenue),
No.14/2017- 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. 693(E), dated the 28th June, 2017, namely:-
In the said notification, in the first paragraph,-
(i) after the words “State Government”, the words “or Union territory” shall be inserted;
(ii) after the word “Constitution”, the words “or to a Municipality under article 243W of
the Constitution” shall be inserted.
2. This notification shall come into force with effect from 27th of July, 2018.
[F. No.354/13/2018 -TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal notification 14/2017 - Central Tax (Rate), dated the 28th June, 2017 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 693 (E), dated the 28th June,
2017
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