Important Keyword: Section 11(1) CGST Act 2017, F. No. 354/131/2019-TRU, Notification No.19/2019 – Central Tax (Rate).
[F. No. 354/131/2019-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 30th September, 2019
Notification No.19/2019 – Central Tax (Rate)
Table of Contents
GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the CGST Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,
Hereby exempts, all the goods supplied to the Food and Agricultural Organization of the United Nations (FAO) for execution of projects listed below in the Annexure, from whole of the Central Tax leviable thereon under section 9 of the said Act, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Ministry of Agriculture and Farmers Welfare certifies, namely:-
- the quantity and description of the goods; and
- that the said goods are intended for the purpose of use in execution of said projects.
ANNEXURE
- Strengthening Capacities for Nutrition-sensitive Agriculture and Food systems,
- Green Ag: Transforming Indian Agriculture for Global Environment benefits and the conservation of Critical Biodiversity and Forest landscape.
2. This notification shall come into force on the 1st day of October, 2019.
(Gunjan Kumar Verma)
Under Secretary to the
Government of India
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