Summary of Amendments to Notification No. 12/2017 - Central Tax (Rate)

Notification Details: G.S.R. (E) Notification amending the Central Goods and Services Tax Act, 2017. Refers to the amendment in the notification No. 12/2017 - Central Tax (Rate), dated 28th June 2017.

Amendments Introduced: Insertion of a new serial number 3B in the Table, covering services provided to a Governmental Authority by way of water supply, public health, sanitation, conservancy, solid waste management, and slum improvement and upgradation, with nil rates for both central tax and integrated tax.

Amendment against serial number 6, involving the insertion of the words and brackets "and the Ministry of Railways (Indian Railways)" after the words "Department of Posts" in column (3) and item (a). Amendments against serial number 7, involving the insertion of the words and brackets "and the Ministry of Railways 

(Indian Railways)" after the words "Department of Posts" in the Explanation, item (a), sub-item (i). Amendments against serial number 8, involving the insertion of the words and brackets "and the Ministry of Railways (Indian Railways)" after the words "Department of Posts" in the proviso, item (i).

Amendments against serial number 9, involving the insertion of the words and brackets "and the Ministry of Railways (Indian Railways)" after the words "Department of Posts" in the first proviso, item (i).

Effective Date: The amendments come into force from the 20th day of October, 2023.

Issuing Authority: The notification is issued by Rajeev Ranjan, Under Secretary to the Government of India.

Note on Principal Notification: Refers to the original notification No. 12/2017 - Central Tax (Rate), dated 28th June 2017. Mention of the last amendment vide notification no. 07/2023 - Central Tax (Rate), dated 26th July 2023.

These amendments primarily introduce a new entry (serial number 3B) related to services provided to a Governmental Authority and make specific insertions regarding the Ministry of Railways (Indian Railways) for various entries in the table. The effective date for these amendments is October 20, 2023.