Notification No. 17/2019 – Integrated Tax (Rate): Seeks to amend notification No 27/2018- Integrated Tax (Rate) dated 31.12.2018 so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons.

Important Keyword: Section 6(1) IGST Act 2017, Notification No. 17/2019 – Integrated Tax (Rate), F.No.354/131/2019-TRU, Notification No. 27/2018- Integrated Tax (Rate).

[F.No.354/131/2019-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 30^th September, 2019

Notification No. 17/2019 – Integrated 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 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.27/2018- Integrated Tax (Rate), dated the 31^st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1266 (E), dated the 31^st December, 2018, namely:-

In the said notification, –

• for the word “gold”, wherever it occurs, the words, “gold, silver or platinum”, shall be substituted;

• in the opening paragraph, for the word and figures, “heading 7108”, the word and figures, “Chapter 71”, shall be substituted;

• in the Explanation, for clause (d), the following clause shall be substituted, namely: —. “(d) “Chapter” means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).”.

2.         This notification shall come into force on the 1^st day of October, 2019.

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

Read More: Notification No. 27/2019 – Central Tax (Rate): Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.

Web Stories: Notification No. 27/2019 – Central Tax (Rate): Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.

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