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Notification No. 38/2017 – Central Tax: Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods.”

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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 13th 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 15th 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 15th 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:-
“9Textile (handloom products), Handmade shawls, stoles and scarvesIncluding 50, 58, 61, 62, 63”;
  • after serial number 28 and the entries relating thereto, the following shall be inserted, namely:-
“29Chain stitchAny chapter
30Crewel, namda, gabbaAny chapter
31Wicker willow productsAny chapter
32ToranAny chapter
33Articles made of sholaAny chapter”.

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

Note: – The principal notification No.32/2017-Central Tax, dated the 15th 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 15th September, 2017.

Read More: Notification No. 66/2017 – Central Tax: Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods

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

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