Notification Summary: CGST Notification Amendments

Title and Scope: Amendments under sections 9(1), 11(1), 15(5), and 16(1) of the CGST Act, 2017, affecting Notification No. 11/2017-Central Tax (Rate), dated 28th June 2017.

Amendment Details: Addition, substitution, and modification of entries in the notification's table, impacting various services. Insertion of new services such as transportation by air for religious pilgrimages, leasing or renting of goods, and construction/engineering services for specific projects. Definition of terms like "specified organization" and "goods carriage" for clarity.

Effective Date: Effective from 1st January 2019. Issuing Authority: Central Government, based on the Council's recommendations. Authorizing Officer: Signed by Gunjan Kumar Verma, Under Secretary to the Government of India.

Publication Details: Original notification published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated 28th June 2017. Last amended by notification No. 17/2018-Central Tax (Rate), dated 26th July 2018, vide number G.S.R. 681(E), dated 26th July 2018. (Dr. Sree Parvathy S.L.) Under Secretary to the Government of India