Notification Summary: Further Amendments to CGST Notification

Title and Enforcement: Amendments under section 11(1) of the CGST Act, 2017, impacting Notification No. 12/2017-Central Tax (Rate), dated 28th June 2017.

Amendment Details: Addition of new serial numbers (21B, 27A, 74A) and corresponding entries concerning services by goods transport agencies, banking companies, and rehabilitation professionals. Modification of existing serial numbers (34A, 66) and removal of serial number 67 from the table. Inclusion of a clause defining "financial institution" as per the Reserve Bank of India Act, 1934.

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

Publication Details: Original notification published in the Gazette of India, Extraordinary, vide number G.S.R. 691 (E), dated 28th June 2017. Last amended by notification No. 23/2018-Central Tax (Rate), dated 20th September 2018, vide number G.S.R. 906(E), dated 20th September 2018. (Dr. Sree Parvathy S.L.) Under Secretary to the Government of India