Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 74/2017–Central Tax
New Delhi, the 29th December, 2017
G.S.R. 1601(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of February, 2018 as the date from which the provisions of serial number 2(i) and 2(ii) of notification No. 27/2017 – Central Tax dated the 30th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1121 (E), dated the 30th August, 2017, shall come into force.
[F. No.349/58/2017-GST(Pt)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
