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Notification No. 37 /2017 – Integrated Tax (Rate): Seeks to amend notification No. 4/2017-Integrated Tax (Rate).

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Important Keyword: F. No. 354/117/2017- TRU (Pt. III), Section 5(3) IGST Act 2017, Notification No. 37 /2017 – Integrated Tax (Rate), Notification No. 4/2017- Integrated Tax (Rate).

[F. No. 354/117/2017- TRU (Pt. III)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 13th October, 2017

Notification No. 37 /2017 – Integrated Tax (Rate)

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 (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, 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. 4/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669 (E), dated the 28th June, 2017, namely:-

In the said notification,-

(i) after S. No. 5 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

TABLE

Sl. No.Tariff item, sub- heading, heading or ChapterDescription of GoodsSupplier of goodsRecipient of supply
(1)(2)(3)(4)(5)
6.Any ChapterUsed vehicles, seized and confiscated goods, old and used goods, waste and scrapCentral Government, State Government, Union territory or a local authorityAny                registered person

(Ruchi Bisht)
Under Secretary to
Government of India

Read More: Notification No. 38/2017 – Integrated Tax (Rate): Seeks to prescribe Integrated Tax rate on the leasing of motor vehicles.

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Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1001161/ENG/Notifications

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