Important Keyword: Section 9(3) CGST Act 2017, F. No. 354/13/2018- TRU, Notification No. 3/2018 – Central Tax (Rate), Notification No. 13/2017 – Central Tax (Rate).

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

New Delhi, the 25^th January, 2018

Notification No. 3/2018 – Central Tax (Rate)

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

GSR……(E).– In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- 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. 692(E), dated the 28^thJune, 2017, namely:-

In the said notification,-

• in the Table, after serial number 5 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely: –

• in the Explanation, after clause (e), the following clause shall be inserted, namely: –

‘(f) “insurance agent” shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).’.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 13/2017 – Central Tax (Rate), dated the 28^th June, 2017, vide number G.S.R. 692 (E), dated the 28^thJune, 2017 and was last amended by notification No. 33/2017 – Central Tax (Rate), dated the 13^th October, 2017 vide number G.S.R. 1275 (E), dated the 13^th October, 2017.

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