Notification No. 30/2018 – Central Tax (Rate): Seeks to insert explanation in an item in notification No. 11/2017-Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.

Important Keyword: GST, CGST, F. No.354/428/2018-TRU, Notification No. 30/2018 – Central Tax (Rate), Section 11(3) CGST Act 2017, Notification No. 11/2017 – Central Tax (Rate), Notification No. 17/2018-Central Tax (Rate).

[F. No.354/428/2018-TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 31^st December, 2018

Notification No. 30/2018 – Central Tax (Rate)

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

G.S.R……(E).- In exercise of the powers conferred by sub-section (3) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- 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. 690(E), dated the 28^thJune, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely:-

“Explanation 2.-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.”.

• The existing Explanation in the above item shall be renumbered as Explanation 1.

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

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

Note: -The principal notification No. 11/2017 – Central Tax(Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28^th June, 2017 and was last amended by notification No. 17/2018-Central Tax (Rate), dated the 26^th July, 2018 vide number G.S.R. 681(E), dated the 26^th July, 2018.

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