Notification No. 17/2018 – Central Tax (Rate): Seeks to insert explanation in an item in notification No. 11/2017-Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.

Important keyword: F. No.354/13/2018-TRU, Notification No. 17/2018 – Central Tax (Rate), Section 11(3) CGST Act 2017, Notification No. 11/2017 – Central Tax (Rate), Notification No. 1/2018- Central Tax (Rate).

[F. No.354/13/2018-TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 26^th July, 2018

Notification No. 17/2018 – Central Tax (Rate)

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

G.S.R……(E).- In exercise of the powers conferred by sub-section (3) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28^thJune, 2017, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28^th June, 2017, hereby inserts following Explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), namely:-

“Explanation. – For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.”.

2. This notification shall come into force with effect from 27^th of July, 2018.

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

Note: – The principal notification No. 11/2017 – Central Tax(Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28^th June, 2017 and was last amended by notification No. 1/2018- Central Tax (Rate), dated the 25^th January, 2018 vide number G.S.R. 64(E), dated the 25^th January, 2018.

Read More: Notification No. 19/2018 – Central Tax (Rate): Seeks to amend Notification No. 02/2017-Central Tax (Rate), dt. 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018.

Web Stories: Notification No. 19/2018 – Central Tax (Rate): Seeks to amend Notification No. 02/2017-Central Tax (Rate), dt. 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018.

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