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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 10/2019-Central Tax (Rate)
New Delhi, the 10th May, 2019
G.S.R......(E).- In exercise of the powers conferred by sub-sections (1), (3)and (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 the recommendations of the Council, and on being satisfied that it is necessary
in the public interest so to do, 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 28thJune, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the
28thJune, 2017, namely:-
In the said notification, -
(i) in the Table, against serial number 3, in items (ie) and (if), in the entries in column (5),
for the figures and letters “10th ”, wherever they occur, the figures and letters “20th ”
shall be substituted;
(ii) in Annexure IV, for the figures and letters “10th ”, at both the places where they occur,
the figures and letters “20th” shall be substituted.
[F. No.354/32/2019-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: -The principal
notification No. 11/2017 - Central Tax(Rate), dated the 28thJune, 2017
was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the
28th June, 2017 and was last amended by notification No.3/2019-Central Tax (Rate), dated the
29th March, 2019, published vide number G.S.R. 250(E), dated the 29th March, 2019.
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