Notification No. 1/2018 - Central Tax [N10-8TF]
As at 6 September 2026. In force from 1 January 2018.
In exercise of the powers conferred by sub-section (1) of section 10 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 further amendments in the notification No. 8/2017-Central Tax, dated the 27th June, 2017 [...]
In the said notification, in the opening paragraph, (a) in clause (i), for the words "one per cent.", the words "half per cent." shall be substituted; (b) in clause (iii), for the words "half per cent. of the turnover", the words "half per cent. of the turnover of taxable supplies of goods" shall be substituted.
Made under
Recital: "In exercise of the powers conferred by sub-section (1) of section 10 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 further amendments [...]". Names Section 10(1), CGST Act, 2017 [S10-698]. Vires verified.
Acts on (1)
Amends Notification No. 8/2017 - Central Tax [N10-0D1], 1 January 2018.
Acted on by (0)
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Not held (0)
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