Notification Summary: Amendment to CGST Notification

Title and Enforcement: Amendment under section 9(3) of the CGST Act, 2017, affecting Notification No. 13/2017-Central Tax (Rate), dated 28th June 2017.

Amendment Details: Addition of proviso to entry under serial number 1 exempting services provided by goods transport agencies to specified entities. Insertion of new serial numbers (12, 13, 14) with respective entries regarding services by business facilitators, agents of business correspondents, and security services. Clarification added to the Explanation regarding applicability to Parliament and State Legislatures.

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. 692 (E), dated 28th June 2017. Last amended by notification No. 15/2018-Central Tax (Rate), dated 26th July 2018, vide number G.S.R. 679(E), dated 26th July 2018. (Dr. Sree Parvathy S.L.) Under Secretary to the Government of India