Important Keyword: F.No.354/117/2017-TRU, Notification No. 10/2017 – Central Tax (Rate), Section 11(1) CGST Act 2017.

[F.No.354/117/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 28th June, 2017

Notification No. 10/2017 – Central Tax (Rate)

GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the C 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 intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the central tax on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Central Goods and Services tax Rules, 2017, from any supplier, who is not registered, from the whole of the central tax leviable thereon under sub-section (4) of section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017).

2.  This notification shall come into force with effect from the 1^st day of July, 2017.

(Mohit Tewari)
Under Secretary to the
Government of India

Read More: Notification No. 11/2017 – Central Tax (Rate): To notify the rates for supply of services under Central Goods and Services Tax Act

Download Pdf: Notification No. 11/2017 – Central Tax (Rate): To notify the rates for supply of services under Central Goods and Services Tax Act

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1000999/ENG/Notifications