Government Amends CGST Act: New Provision for Corduroy Fabrics
Legislative Authority
Central Government empowered by CGST Act, 2017.
Amendments based on clause (ii) of the proviso to sub-section (3) of section 54.
Amendment Details
Addition of serial number 6A to the existing notification No. 5/2017.
Inclusion of corduroy fabrics under taxable items.
Implications
Corduroy fabrics now subject to Central Tax (Rate) regulations.
Official Announcement
Ministry of Finance, Government of India, issues the notification.
Byline
Mohit Tewari, Under Secretary to the Government of India.
Previous Notification
Original notification issued on June 28, 2017.