Notification No. 13/2023 – Central Tax (Rate): Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017.

Important Keyword: Section 9(4) CGST Act 2017, Section 11(1) CGST Act 2017, Section 15(5) CGST Act 2017, Section 148 CGST Act 2017, Notification no. 12/2017 – Central Tax (Rate), Notification no. 07/2023 – Central Tax (Rate), F. No. CBIC-190354/195/2023-TO (TRU-II)-CBEC, Notification No. 13/2023- Central Tax (Rate).

[F. No. CBIC-190354/195/2023-TO (TRU-II)-CBEC]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 19^th October, 2023

Notification No. 13/2023 – 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-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax 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 makes the following amendment further to amend the notification of the Government of India, Ministry of Finance (Department of Revenue), No.12/2017-Central 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. 691(E), dated the 28th June, 2017, namely:—

In the said notification, in the Table, –

(1.) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

(2.) against serial number 6, in column (3),in item (a), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted;

(3.) against serial number 7, in column (3), in the Explanation, in item (a), in sub-item(i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)”shall be inserted;

(4.) against serial number 8, in column (3)in the proviso, in item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted;

(5.) against serial number 9,in column (3), in the first proviso, in item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted;

2. This notification shall come into force with effect from the 20^th day of October, 2023.

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification no. 12/2017 – Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended vide notification no. 07/2023 – Central Tax (Rate), dated the 26^th July, 2023 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub-section (i) vide number G.S.R. 540(E), dated the 26^th July, 2023.

Read More: Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017

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