Important Keyword: Section 1(3) CGST Act 2017, F. No. 349/58/2017-GST(Pt.), Notification No. 50/2018 – Central Tax.

[F. No. 349/58/2017-GST(Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 13^th September, 2018

Notification No. 50/2018 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 33/2017-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. 1163 (E), dated the 15^th September, 2017, except as respects things done or omitted to be done before such supersession, the Central Government hereby appoints the 1^st day of October, 2018, as the date on which the provisions of section 51 of the said Act shall come into force with respect to persons specified under clauses (a), (b) and (c) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:-

• an authority or a board or any other body, –
  • set up by an Act of Parliament or a State Legislature; or
  • established by any Government,
    with fifty-one per cent. or more participation by way of equity or control, to carry out any function;
• Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860);
• public sector undertakings.

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

Read More: Notification No. 53/2018 – Central Tax: Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.

Web Stories: Notification No. 53/2018 – Central Tax: Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.

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