Notification No. 37/2017-Integrated Tax (Rate) [N10-6CV]
As at 7 September 2026. In force from 13 October 2017.
In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.4/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669 (E), dated the 28th June, 2017, namely:-
In the said notification,-
(i) after S. No. 5 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - TABLE
Sl. Tariff item, Supplier of Recipient of No. sub- heading, Description of Goods goods supply heading or Chapter
(1) (2) (3) (4) (5)
6. Any Chapter Used vehicles, seized Central Any registered and confiscated goods, Government, person old and used goods, State waste and scrap Government, Union territory or a local authority
Made under
Recital: "In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, the Central Government, on the recommendations of the Council". Names sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (1)
Amends Notification No. 4/2017-Integrated Tax (Rate) [N10-1QM], 13 October 2017. "No.4/2017- Integrated Tax (Rate), dated".
Acted on by (0)
none
Not held (2)
"section 5 of the Integrated Goods and Services Tax Act, 2017"
"sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017"