INDIA CODE

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Notification No. 08/2022-Central Tax (Rate) [N10-XQB]

As at 7 September 2026. In force from 18 July 2022.

Dates: made 13 July 2022; in force 18 July 2022; ceased none recorded. Gazette: dated 13th July, 2022. Band A.

Cite: Notification No. 08/2022-Central Tax (Rate) [N10-XQB]. Machine: N10-XQB.

In exercise of the powers conferred by sub-section (1) of section 11 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 of the Government of India, in the Ministry of Finance (Department of Revenue), No. 3/2017-Central 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. 675(E) dated the 28th June, 2017, namely, in the said notification, in the TABLE, against S. No. 1, for the entry in column (4), the entry “6%” shall be substituted.

2. This notification shall come into force on the 18th day of July, 2022.

Made under

Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council". Names sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 [S10-6AE]. Vires verified.

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Notification No. 08/2022-Central Tax (Rate) [N10-XQB]