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IGST - Rate Notifications13.10.2017

Further amends the notification No. 4/2017-Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 669(E)].

Document Text

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 37 /2017- Integrated Tax (Rate) New Delhi, the 13th October, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, 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.4/2017- 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. 669 (E), dated the 28th June, 2017, namely:- In the said notification,- (i) after S. No. 5 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - TABLE Description of Goods Supplier of goods Recipient of supply Tariff item, sub- heading, heading or Chapter (2) Sl. No. (1) 6. (3) (4) Any Chapter Used vehicles, seized and confiscated goods, old and used goods, waste and scrap Central Government, State Government, Union territory or a local authority (5) registered Any person [F. No. 354/117/2017- TRU (Pt. III)] (Ruchi Bisht) Under Secretary to Government of India

Source: Government of India — IGST - Rate Notifications, dated 13.10.2017. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.

HS Codes Referenced

2017

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