Legal Basis: Exercise of powers under sub-section (1) of section 10 of the CGST Act, 2017.
Amended Notification: Government of India, Ministry of Finance, Department of Revenue, No.8/2017 - Central Tax, dated 27th June, 2017.
Change Introduced: Substitution of calculation method for tax amount with reference to rule 7 of the CGST Rules, 2017.
Effective Date: 1st February, 2019.
Issued By: Gunjan Kumar Verma, Under Secretary to the Government of India.
Published In: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648 (E), dated 27th June, 2017.
Note: Principal notification last amended on 1st January, 2018, via notification No. 1/2018-Central Tax.