Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.

Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)  were mentioned in Serial No. 151 of Annexure to Rule 138 but after amendment in Rules same are mentioned in  Serial No. 5 of Annexure to Rule 138 and to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017. Notification No. 02/2019 – Integrated Tax dated 29th January, 2019 is notified to give effect to alignment.

Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]

Notification No. 02/2019 – Integrated Tax

New Delhi, the 29th January, 2019

G.S.R. 68(E).— In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with 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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 7/2017- Integrated Tax, dated the 14th September, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 1155 (E), dated the 14th September, 2017, namely: ‑

In the said notification, in the proviso, in clause (b), for the figures, “151”, the figure “5” 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.7/2017-Integrated Tax, dated the 14th September, 2017, was published in the Gazette of India, Extraordinary, vide number G.S.R. 1155 (E), dated the 14th September, 2017.

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