Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No.73/2018 – Central Tax
New Delhi, the 31st December, 2018
G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 read with
section 51 of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereafter in this
notification referred to as the said Act, the Central Government, 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. 50/2018-
Central Tax dated the 13th September, 2018 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R 868 (E) dated the 13th September, 2018,
namely:–
In the said notification, after the second proviso, the following proviso shall be
inserted, namely:-
“Provided also that nothing in this notification shall apply to the supply of goods or
services or both which takes place between one person to another person specified under
clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act.”.
[F.No.20/06/16/2018-GST]
(Dr. Sreeparvathy S. L.)
Under Secretary to the Government of India
Note:- The principal notification No. 50/2018- Central Tax, dated the 13th September, 2018
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R 868 (E), dated the 13th September, 2018 and last amended vide
notification No.
61/2018-Central Tax, dated the 05th November, 2018, published vide number G.S.R 1084(E),
dated the 05th November, 2018.
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