Important Keyword: F.No.354/18/2019-TRU, Section 9(1) CGST Act 2017, Section 15(5) CGST Act 2017, Notification No. 1/2020 – Central Tax (Rate), Notification No.1/2017-Central Tax (Rate), Notification No. 27/2019-Central Tax (Rate).

[F.No.354/18/2019-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 21^st February, 2020

Notification No. 1/2020 – 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 in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28^th June, 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^th June, 2017, namely:-

In the said notification, –

• in Schedule II – 6%, S. No. 242 and the entries relating thereto shall be omitted;

• in Schedule IV – 14%, for S. No. 228 and the entries relating thereto, the following S. No. and the entries shall be substituted, namely: –

2. This notification shall come into force on the 1^st day of March, 2020.

(Pramod Kumar)
Director to the
Government of India

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 last amended by Notification No. 27/2019-Central Tax(Rate) dated 30^th December, 2019 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 961(E), dated the 30^th December, 2019.

Read More: Notification No. 04/2020 – Central Tax (Rate): Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. up to 30.09.2021.

Web Stories: Notification No. 04/2020 – Central Tax (Rate): Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. up to 30.09.2021.

Download Pdf: https://taxinformation.cbic.gov.in/