Important Keyword: F. No.349/58/2017-GST (Pt.), Notification No. 22/2018 – Central Tax (Rate), Section 11(1) CGST Act 2017, Notification No.8/2017-Central Tax (Rate), Notification No. 12/2018-Central Tax (Rate).

[F. No.349/58/2017-GST (Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

New Delhi, the 6^th August, 2018

Notification No. 22/2018 – Central Tax (Rate)

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 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 further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017 – 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. 680 (E), dated the 28^th June, 2017, and last amended vide notification No. 12/2018-Central Tax (Rate), dated the 29^th June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 594 (E), dated the 29^th June, 2018, namely:-

In the said notification, for the figures, letters and words “30^th day of September, 2018”, the figures, letters and words “30^th day of September, 2019” shall be substituted.

(Dr. Sree Parvathy S.L)
Under Secretary to the
Government of India

Note: – The principal notification No.8/2017-Central Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 680 (E), dated the 28^th June, 2017 and last amended vide notification No. 12/2018-Central Tax (Rate), dated the 29^th June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 594 (E), dated the 29^th June, 2018.

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Web Stories: Notification No. 29/2018 – Central Tax (Rate): Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

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