Important Keyword: F. No. 354/136/2019- TRU, Notification No. 23/2019 – Integrated Tax (Rate), Section 5(4) IGST Act 2017, Notification No. 7/2019 – Integrated Tax (Rate).
[F. No. 354/136/2019- TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 30th September, 2019
Notification No. 23/2019 – Integrated Tax (Rate)
Table of Contents
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 (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (12 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. 07/2019- Integrated Tax (Rate), dated the 29th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 260 (E), dated the 29th March, 2019, namely:-
In the said notification, in the Table, against serial number 2, for the entry in column (2), the following entry shall be substituted, namely: –
“Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).”.
2. This notification shall come into force with effect from the 1st day of October, 2019.
(Ruchi Bisht)
Under Secretary to the
Government of India
Note: – The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 7/2019 – Integrated Tax (Rate), dated the 29th March, 2019, vide number G.S.R. 260 (E), dated the 29th March, 2019.
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