Notification No. 01/2024 – Central Tax (Rate): Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.

Important Keyword: F. No. 190354/223/2023-TRU, Notification No. 01/2024-Central Tax (Rate), Section 9(1) CGST Act 2017, Section 15(5) CGST Act 2017, Notification No.1/2017-Central Tax (Rate).

[F. No. 190354/223/2023-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 3^rd January, 2024

Notification No. 01/2024 – Central Tax (Rate)

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 9 and sub-section (5) of section 15 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 further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28^thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28^thJune, 2017, namely:-

In the said notification, in Schedule I – 2.5%, –

• against S. No. 165, in column (2), for the entry, the entry “2711 12 00, 2711 13 00, 2711 19 10” shall be substituted;
• against S. No. 165A, in column (2), for the entry, the entry “2711 12 00, 2711 13 00, 2711 19 10” shall be substituted;

2.  This notification shall come into force with effect from the 4^th day of January, 2024.

(Nitish Karnatak)
Under Secretary

Note: – The principal notification No.1/2017-Central Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28^th June, 2017 and was last amended by notification No. 17/2023 – Central Tax (Rate), dated the 19^th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 774(E), dated the 19^th October, 2023.

Read More: Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu.

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