CBEC amends notification no. 1/2017- Integrated tax (rate) dated 28.06.2017 to give effect to 23rd GST council decisions regarding GST rates vide Notification No. 43/2017- Integrated Tax (Rate).
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 43/2017- Integrated Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1392(E).– In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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. 1/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017, namely:-In the said notification,-
(A) in Schedule I- 5%,-
(i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely: –
Download Full Text of Notification No. 43/2017- Integrated Tax (Rate)
2. This notification shall come into force on the 15th day of November 2017.
[F.No.354/320/2017-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: – The principal notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017 and last amended by Notification No. 35/2017-Integrated Tax (Rake) dated 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1288 (E), dated the 13th October, 2017.
