Notification Summary: Amendment to CGST Notification

Title and Enforcement: Amendment under section 11(3) of the CGST Act, 2017, affecting Notification No. 11/2017-Central Tax (Rate), dated 28th June 2017.

Amendment Details: Explanation 2 inserted clarifying that item (vi) does not apply to services other than transportation of goods within India. Existing Explanation renumbered as Explanation 1.

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. 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