Notification Summary: Amendment to CGST Notification

Title and Enforcement: Amendment issued under section 10(1) of the CGST Act, 2017, affecting Notification No. 8/2017-Central Tax, dated 27th June 2017.

Amendment Details: Clause (i) revised to substitute "one per cent." with "half per cent." Clause (iii) updated to replace "half per cent. of the turnover" with "half per cent. of the turnover of taxable supplies of goods."

Issuing Authority: Central Government, acting on the recommendations of the Council, authorized this amendment.

Authorizing Officer: Signed by Ruchi Bisht, Under Secretary to the Government of India.

Publication Details: Original notification published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 647 (E), dated 27th June 2017. Last amended by Notification No. 46/2017-Central Tax, dated 13th October 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1287 (E), dated 13th October 2017. (Dr. Sree Parvathy S.L.) Under Secretary to the Government of India