Authority:
Central Government, under sections 5(1) of the Integrated Goods and Services Tax Act, 2017, and 15(5) of the Central Goods and Services Tax Act, 2017.
Amendment Details:
Revision in notification No. 1/2017- Integrated Tax (Rate), dated June 28, 2017.
Changes in Schedules:
Schedule I (5%): Omitted serial number 187.
Schedule II (12%): Added new serial number 75A for all goods under code 3605 00 10. Omitted serial numbers 202 and 203.
Schedule III (18%): Omitted serial number 73. Modified entry in serial number 379 to "All goods."
Effective Date:
From April 1, 2020.
Issuing Official:
Gaurav Singh, Deputy Secretary to the Government of India.
Principal Notification:
Originally published as notification No. 1/2017- Integrated Tax (Rate), dated June 28, 2017, and last amended by notification No. 01/2020- Integrated Tax(Rate), dated February 21, 2020.
Legal Reference:
Integrated Goods and Services Tax Act, 2017, and Central Goods and Services Tax Act, 2017.