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Notification No. 38/2017-Central Tax [N10-6EZ]

As at 7 September 2026. In force from 13 October 2017.

Dates: made 13 October 2017; in force 13 October 2017; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 13th October, 2017. Band A.

Cite: Notification No. 38/2017-Central Tax [N10-6EZ]. Machine: N10-6EZ.

In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), 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. 32/2017- Central Tax, dated the 15th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158(E), dated the 15th September, 2017, namely:- In the said notification, in the Table –

(i) for serial number 9 and the entries relating thereto, the following shall be substituted, namely:-

“9 Textile (handloom products), Handmade shawls, Including 50, 58, 61, stoles and scarves 62, 63”;

(ii) after serial number 28 and the entries relating thereto, the following shall be inserted, namely:-

“29 Chain stitch Any chapter 30 Crewel, namda, gabba Any chapter 31 Wicker willow products Any chapter 32 Toran Any chapter 33 Articles made of shola Any chapter”.

Made under

Recital: "In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council". Names sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 [S10-6QH]. Vires verified.

Acts on (1)

Amends Notification No. 32/2017-Central Tax [N10-4RY], 13 October 2017. "No. 32/2017- Central Tax, dated the 15th".

Acted on by (0)

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Not held (0)

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Notification No. 38/2017-Central Tax [N10-6EZ]