Important Keyword: Section 5(3) IGST Act 2017, Notification No. 09/2024-Integrated Tax (Rate), F. No. 190354/149/2024-TO(TRU-II) – Part-I CBEC.
[F. No. 190354/149/2024-TO(TRU-II) – Part-I CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 8th October, 2024
Notification No. 09/2024-Integrated Tax (Rate)
Table of Contents
GST [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
GSR (E).-In exercise of the powers conferred by sub-section (3) of section 5 of the IGST Act, 2017 (13 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, in the Ministry of Finance (Department of Revenue), No.10/2017-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. 685(E), dated the 28th June, 2017, namely:-
- In the said notification, in the Table, after serial number 6AA and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “6AB | Service by way of renting of any property other than residential dwelling. | Any unregistered person | Any registered person.” |
- This notification shall come into force with effect from the 10th October, 2024.
(Dilmil Singh Soach)
Under Secretary to the
Government of India
Note: -The principal notification no. 10/2017 -Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 685 (E), dated the 28th June, 2017 and was last amended vide notification no. 14/2023 -Integrated Tax (Rate), dated the 19th October, 2023 published in the official gazette vide number G.S.R. 766(E), dated the 19th October, 2023.
Read More: Seeks to amend Notification No 02/2017- Central Tax (Rate) dated 28.06.2017.
Download Pdf: https://taxinformation.cbic.gov.in/
