Important Keyword: GST, CGST, Notification No. 1/2018 – Central Tax, F. No. 354/320/2017- TRU, Section 10(1) CGST Act 2017, Notification No.8/2017-Central Tax, Notification No. 46/2017-Central Tax.

[F. No. 354/320/2017- TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 1^st January, 2018

Notification No. 1/2018 – Central Tax

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 10 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 in the Ministry of Finance (Department of Revenue), No.8/2017- Central Tax, dated the 27^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 647 (E), dated the 27^th June, 2017, namely:-

In the said notification, in the opening paragraph, –

• in clause (i), for the words “one per cent.”, the words “half per cent.” shall be substituted;

• in clause (iii), for the words “half per cent. of the turnover”, the words “half per cent. of the turnover of taxable supplies of goods” shall be substituted.

(Ruchi Bisht)
Under Secretary to
Government of India

Note: – The principal notification No.8/2017-Central Tax, dated the 27^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 647(E), dated the 27^th June, 2017 and last amended by Notification No. 46/2017-Central Tax, dated 13^th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1287 (E), dated the 13^th October, 2017.

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