Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, through Notification No. 05/2024 – Central Tax dated 30th January 2024, has exercised its powers under the Central Goods and Services Tax Act, 2017, and the Integrated Goods and Services Tax Act, 2017. The notification introduces amendments to the existing framework specified in the notification No. 02/2017-Central Tax.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
Notification No. 05/2024-Central Tax | Dated : 30th January, 2024
G.S.R. 77(E).— In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 02/2017-Central Tax, dated the 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017, namely:–
In the said notification, in Table II, in serial number 83, in column (3), in clause (ii), after the figure and letter “411060,”, the figure and letter “411069,” shall be inserted.
[F. No. CBIC-20016/18/2023-GST]
RAGHAVENDRA PAL SINGH, Director
Note:-The principal notification No. 02/2017-Central Tax, dated the 19th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 609(E), dated the 19th June, 2017 and was last amended by notification No. 39/2023-Central Tax, dated the 17th August, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 612(E), dated the 17th August, 2023.
