fbpx
+91-8512-022-044 help@finodha.in

ITR Filing Starts Only

Grab offer before it EXPIRE

Day(s)

:

Hour(s)

:

Minute(s)

:

Second(s)

GST Return Filing Starts Only

NOTIFICATION No. 25/2024-Central Tax: Seeks to amend Notification No. 50/2018-Central Tax dated 13.09.2018

by | Nov 13, 2024 | GST, 2024 Notifications, Central Tax 2024 Notifications, Notifications | 0 comments

Talk to an Expert: File ITR, GST & Other Business support services:

1 + 1 =

Important Keyword: Section 51 CGST Act 2017, Section 1(3) CGST Act 2017, NOTIFICATION No. 25/2024-Central Tax.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 9th October, 2024.

NOTIFICATION No. 25/2024-Central Tax

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 (3) of section 1 read with section 51 of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereafter in this notification referred to as the said Act, the Central Government, 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. 50/2018- Central Tax, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R 868 (E), dated 13th September, 2018, namely:–

In the said notification,

  • after clause (c) and before the first proviso, the following clause shall be inserted,-

“(d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered person”;

  • for the third proviso, the following proviso shall be substituted, namely-

“Provided also that nothing in this notification shall apply to the supply of goods or services or both, which takes place between one person to another person specified under clauses (a), (b),

  • and (d) of sub-section (1) of Section 51 of the said Act, except the person referred to in clause
    • of this notification.”

2.           This notification shall come into force with effect from the 10th day of October, 2024.

[F No. CBIC-190354/149/2024-TO(TRU-II)]

(Amreeta Titus)
Deputy Secretary

Note:- The principal notification no. 50/2018- Central Tax, was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R 868 (E), dated 13th September, 2018 and last amended vide notification no. 73/2018-Central Tax, number G.S.R 1250(E), dated 31st December, 2018.

Read More: Seeks to amend Notification No 12/2017- Integrated Tax (Rate) dated 28.06.2017.

Web Stories: Seeks to amend Notification No 12/2017- Integrated Tax (Rate) dated 28.06.2017.

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

0 Comments

Submit a Comment

Your email address will not be published. Required fields are marked *

Pin It on Pinterest

Shares
Share This