Notification No. 13/2017-Central Tax [N10-0Z0]

As at 7 September 2026. In force from 1 July 2017.

Dates: made 28 June 2017; in force 1 July 2017; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (i), dated 28th June, 2017. Band A.

Cite: Notification No. 13/2017-Central Tax [N10-0Z0]. Machine: N10-0Z0.

In exercise of the powers conferred by sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby fixes the rate of interest per annum, for the purposes of the sections as specified in column (2) of the Table below, as mentioned in the corresponding entry in column (3) of the said Table. Table Serial Number Section Rate of interest (in per cent)

(1) (2) (3)

1. Sub-section (1) of section 50 18

2. sub-section (3) of section 50 24

3. sub-section (12) of section 54 6

4. section 56 6

5. proviso to section 56 9

2. This notification shall come into force from the 1st day of July, 2017.

Made under

Recital: "In exercise of the powers conferred by sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council". Names sub-section (12) of section 54 and section 56 of the Central Goods and Services Tax Act, 2017 [S10-7VD]. Vires claimed, unresolved.

Acts on (0)

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Acted on by (3)

Amends: Notification No. 51/2020-Central Tax [N10-PVT], 24 June 2020. "No.13/2017 – Central Tax, dated the 28th".

Amends: Notification No. 18/2021-Central Tax [N10-S7Y], 1 June 2021. "No. 13/2017 – Central Tax, dated the 28t".

Amends: Notification No. 31/2020-Central Tax [N10-P2D], 3 April 2020. "No.13/2017 – Central Tax, dated the 28th".

Not held (0)

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