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Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 06/2019 – Central Tax
New Delhi, the 29th January, 2019
G.S.R. (E).— In exercise of the powers conferred by sub-section (2) of section 23 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.
65/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India,
Extraordinary, vide number G.S.R. 1421 (E), dated the 15th November, 2017, namely: -
In the said notification, in the proviso, for the words, brackets, letters and figures “sub-clause
(g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and
Kashmir”, words, brackets and figures “the first proviso to sub-section (1) of section 22 of
the said Act, read with clause (iii) of the Explanation to the said section” shall be substituted.
2. This notification shall come into force with effect from the 1st day of February, 2019.
[F.No.20/06/16/2018-GST (Pt.II)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: - The principal notification No. 65/2017-Central Tax, dated the 15th November, 2017,
was published in the Gazette of India, Extraordinary, vide number G.S.R. 1421 (E), dated the
15th November, 2017.
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