Important Keyword: F. No.349/74/2017-GST(Pt.), Notification No. 38/2017 – Central Tax, Section 23(2) CGST Act 2017, Notification No. 32/2017-Central Tax.

[F. No.349/74/2017-GST(Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

New Delhi, the 13^th October, 2017

Notification No. 38/2017 – Central Tax

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 (2) of section 23 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2017- Central Tax, dated the 15^th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158(E), dated the 15^th September, 2017, namely:-

In the said notification, in the Table –

• for serial number 9 and the entries relating thereto, the following shall be substituted, namely:-

• after serial number 28 and the entries relating thereto, the following shall be inserted, namely:-

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

Note: – The principal notification No.32/2017-Central Tax, dated the 15^th September, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15^th September, 2017.

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