| Date: |
19-06-2017
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| Notification No: |
Notification No. 05/2017-Central Tax
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
F. No. 349/72/2017-GST |
| Subject: |
Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 5/2017 – Central Tax
New Delhi, the 19th June, 2017
29 Jyaistha, 1939 Saka
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 hereby specifies the persons who are only engaged in making
supplies of taxable goods or services or both, the total tax on which is liable
to be paid on reverse charge basis by the recipient of such goods or services or
both under sub-section (3) of section 9 of the said Act as the category of
persons exempted from obtaining registration under the aforesaid Act.
2. This notification shall come into force on the 22nd day of June, 2017.
(Dr. Sreeparvathy.S.L.)
Under Secretary to the Government of India
[F. No. 349/72/2017-GST]
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